The study aims to reach a common point that achieves a balance between two interests, which are generally in conflict with the public interest and the interest of the individual owner of private property, by extrapolating the provisions of the constitutional judiciary that include the protection of private property, and this protection extends to every right of financial value and is not limited to a specific type, but It included everything that can be estimated with money, as ownership is no longer an advantage for the owner, but rather has become a right for him and a social function. The tax is imposed on what is derived from it, but if there is a need to prejudice it, the conditions, limits and restrictions expressly stipulated in the constitution
AHA Al-Hilali, AAH Hamid, The Journal of Law Research, 2022
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
... Show MoreThe bifurcation of the constitutional rights of one of the techniques used by the constitutional court to expand the scope of the constitutional right to explicit, and access to the fact that guarantees constitutional rights, and establishes the constitutional elimination of this technique on a particular bond is the constitutional terms of reference, and in the light of his discretion in the exercise of the constitutional powers of , and tends at times To the adoption of a broad branching approach, which confers on the constitutional text containing constitutional rights a wider scope than the scope of an explicit right.
God Almighty created Man and made him his successor on Earth. He honored him above all other creatures and granted him all means to protect his human dignity, yet to date some societies violate and breach that protection. We are still hearing of the persecution of blacks in the USA and murdering Muslims in foreign countries even though these groups are entitled to the right to human dignity. The right to human dignity is a sacred right that is guaranteed for all individuals regardless of their color, sex, race, religion or origin. The real problem we are facing is that many societies do not provide sufficient protection for this right and do not put penalties and punishment in case this right is violated. There are numerous forms of the
... Show MoreThe idea of congruence with constitutionality is based on the extent to which the minimum laws comply with the supreme constitution, because the latter contains constitutional principles and rules that have been established in the legal conscience of the nation and gained the satisfaction of the people.
Based on the foregoing, ordinary laws derive their force and legitimate legitimacy from the extent of their commitment to the provisions of the Constitution and any violation must be amended the law contrary to the constitutional principles by canceling or abstain from application according to the regulatory system in force
... Show MorePoultry often intake energy to meet their energy needs, which is associated with both more fat and protein deposition, which is also conditioned by the presence of adequate other nutritional nutrients. The most significant supplement in creature sustenance or diets is protein, with exceptional thought given to the proportion among energy and protein in consumes less calories (energy: protein ratio EPR). This implies that a specific protein level relates with the fundamental measure of energy in the eating regimen. The article evaluated the manipulation of energy to protein ratio and its effect on broiler performance and carcass lipid profile. The author's methodology depends on analyzing and comparing other scientists’ studies and work
... Show MoreThe tax legal system, with its rules relating to imposing and assessing the tax and how to collect it, is one of the issues that the taxpayer is keen to follow-up on and caring about, but the aforementioned system is contested by two conflicting interests, the taxpayer’s interest in the view of a money-cutter and a means of always depriving of his wealth to the tax-imposing authority that It seeks to ensure the regular and steady flow of financial resources to the public treasury, which necessitates the presence of a judicial body entrusted with the task of securing a balance between these two conflicting interests from issues that consider themselves strongly in the tax field. It is one of the oldest human rights and public freedoms,
... Show MoreAbstract:
The research aims to identify the concept of trading securities in Iraq and to propose a new mechanism for the taxation of trading profits and the extent of its impact on tax revenues, as it was observed that there are professional investors in the trading market and some of them achieve huge annual profits. and this profit should be like other taxable profits. The General Commission of Taxes and in cooperation with the Iraq Stock Exchange should identifying those profits, subjecting them to income tax, and adding them to the tax base. The researcher relied on the use of the descriptive and analytical approach bas
... Show MoreThe issue of human rights occupies great importance on the academia as well as in the reality, especially after the spread of ideas related to these rights on one hand and the large number of violations they are exposed to on the other hand, which makes it necessary to develop fundamental solutions to the remove the obstacles of implementing human rights.
In this research entitled (The Legal Basis of the Right to the City: A Comparative Study) we dealt with a new concept of human rights and discussed the basis upon which it is based in international charters, constitutions and domestic laws.
The Search stressed on the importance of the role of property tax as a tributaries of the state budget that depend on it to cover the side of public expenditures, along with the rest of the other types of taxes through a review of the tax framework and tax proceeds and stand on the research problem and its effects, according to the following logic questions : -
- What is the contribution of property tax in the overall tax revenue?
- Are there any certain problems in collection of property tax?
3. What are the factors that lead to a negative impact on the outcome of the property tax?
4. How do we strengthen the role of the property tax in the overall tax revenue?
This r
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