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College of Law, Sumer University

كلية القانون جامعة سومر

P-ISSN: 3081-1082
Researchers in the field of law

The Financial Jurisdiction of Local Authorities in Iraqi Legislation)                                    

Lara Werya Hameed

Abstract

Granting financial powers to local authorities is one aspect of implementing a decentralized system. This aligns with the demands of modern life and the move away from traditional centralized systems. It is also a suitable means of meeting local needs، as local authorities are more familiar with their financial situation in terms of determining revenues and expenditures، maximizing revenue sources، identifying necessary expenditures، and transferring financial allocations. Fiscal decentralization means transferring or delegating certain financial powers from central authorities to local authorities. This transfer or delegation must not، under any circumstances، conflict with the higher interests of the state، and its purpose should be to achieve the objectives of the decentralization system in general. Ideally، this should be done through clear constitutional provisions، rather than leaving it to legal texts that represent the opinion of the parliamentary majority at the time of legislation. The 2005 Constitution of the Republic of Iraq granted provinces not organized into a region broad administrative and financial powers that contradict the principles of the decentralization system. The revenue sources for provinces not organized into a region include internal local sources such as taxes، fees، fines، service charges، and revenue from the province's own properties، as well as external sources such as subsidies from the central government، donations، grants، and loans. The issue of financial jurisdiction for provinces not organized into a region، like other new issues in Iraqi constitutional life، has encountered some problems due to the novelty of this experience in Iraq and the accompanying economic، political، and security challenges of recent years.

الكلمات المفتاحية: Financial jurisdiction، financial decentralization، provinces not organized into region، local administration، Iraqi legislation.

اقرأ البحث

تحميل الاختصاص المالي للسلطات المحلية في التشريع العراقي (Arabic)

معلومات النشر

كيفية الاقتباس

Lara Werya Hameed. "The Financial Jurisdiction of Local Authorities in Iraqi Legislation)                                     ". College of Law, Sumer University, %2026.