Iraqi legislator taxation  married women in charge of the income tax treatment of the man in charge of tax and the application of the principle of equality of individuals to bear public burdens. The factor legislator women in charge of special treatment in some cases, taking into account the circumstances family allow  tax in the case of whether she was married to a man is unable to completely work and does not have a resource, as well as giving the legislator allow for her children. it observed that the amount of allowing still little is notcommensurate with the high cost of living in addition to limiting the tax allowances granted within the limits of the taxpayer and his immediate family did not take the legisla

The research aimed to demonstrate the possibility of benefiting from the coordination between real estate and income tax as the independent variable on the tax outcome as the dependent variable as the dependent variable. Which were practiced within rented buildings, as information was obtained from real estate owners, and the annual controls for the year 2021 were relied upon in the process of calculating the tax amounts expected to be obtained. used in the tax inventory process lacks seriousness and continuous updating

Our research dealt with the issue of sustainable development related to the legal rules of the labor law in force to achieve the necessary protection for the rights of working women. The Iraqi labor law in force set several rules inspired by the texts of international conventions to protect working women at work. These rules were summarized in our research to the rules of protection from sexual harassment. At work, and the basis for obtaining decent work for women at work, Iraq was one of the countries organizing the Convention (CEDAW) that combats sexual harassment and gender discrimination, and which called for the importance of the presence of women in developing society and achieving the global goals of sustainable development. Devel

The Constitution of the Republic of Iraq for the year 2005 dealt with the policy of national security as an exclusive competence of the federal authorities, and the policy of national security as one of the forms of general policies that the constitution enclosed in privacy when it was stipulated in particular, and this policy also attracted the attention of comparative constitutional examples, as it stipulated the formation of specialized constitutional councils to undertake The process of developing and implementing this policy, or forming specialized institutions for this matter, and according to the national security policy, the unity of policies in the state is ensured and directed towards achieving the requirements of Iraqi nationa

The public rights and freedoms are important constitutional issues; hence, all countries confirm them within the constitutional and legal texts. The principle of equality is considered one of the fundamental principles of the public rights and freedoms; therefore, all authorities must sponsor equality and maintain it, even though it is difficult to achieve equality in absolute terms among all individuals. The constitutional courts use various concepts that affect their rulings, based on their interpretation and determination of the concept of the principle of equality, because there are several understandings of the “principle of equality”.

 A careful reading of the judicial decisions reveals different meanings to the co

We concluded that the issue of freedom in general is one of the important issues of the constitutional legislator, so he was keen to include it in the introduction and content of his texts, because the society suffered from scourge and injustice  And tyranny by the rulers and the ruled made freedom at the mercy of their fatwas. The international and Arab declarations stipulated the necessity of giving public freedoms without racial or national discrimination, but rather for all humanity. It has arranged consequences for those who failed to abide by the conventions, encouraging them to urge national legislators to stipulate public freedoms in Their constitutions, including our desired freedom here, is the freedom of the Iraqi. The co

This study aimed to identify the extent of the constitutionality of proving the crime of graft regarding transferring the burden of proof to the accused and its violation of the presumption of innocence. The presumption of innocence, unlike the Kuwaiti legislator, who did not shift the burden of proof in the crimes of illegitimate gain, and that the proof of the crimes of illegitimate gain according to the Palestinian and Jordanian legislators are linked to two forms: actual exploitation and judgmental or presumed exploitation, while the Kuwaiti legislator has limited proof of illegitimate gain crimes in the form of The study recommended a set of recommendations for an amendment to the text of Article 3 of Decree Law No. 37 of 2018 regar

This research aims to know the reality of succession planning in the researched organization and how it occupies the important jobs in the organization and its readiness for sudden and urgent events that lead to the vacancy of these jobs, and the importance of this research is that it is one of the rare Arab and Iraqi studies and research in this field, as it is one of the first researches It deals with the reality of succession planning in light of the retirement law No. (26) of 2019, and the research problem was the absence of consecutive planning programs and the weak preparation of suitable candidates to face sudden and urgent conditions as replacements for current leaders who occupy the leading and key positions in the depar

The issue of human rights has become an international obligation of States, and the mere recognition of these rights by States, no matter how clear and precise, does not constitute a guarantee in itself. The state shall assume its status to respect human rights and fundamental freedoms. The national protection mechanisms are diverse. They are either constitutional, judicial or political. Human rights in Iraq, as each institution or body to be able to exercise its powers, must be based on a legislative basis, whether legal or constitutional basis, In order to achieve its goal of promoting and protecting human rights.

   The search came under the title "The Legal division of the distribution of seats in Iraq under Law No. (45) for the year 2013 and its effects on the value of the seat of Parliament)" as part of the response to the requirements of the current circumstances that are going through Iraq, after the experience of each of the electoral experiments that we are waging every four Nawat to elect a new house of representatives that cries out for amending the distribution systems of parliamentary seats, so that some have imagined that the devil is behind all the darkness of the crises in society, and that it is inevitable to believe that the distribution systems of the parliamentary seats is a legal ploy to confiscate the will of the peo