Defect grabs of the executive authority  jurisdiction of the legislature in affairs of taxes in Iraq

Raaed.N.Aljuomaly,; Saad.A.Almousa,

	Defect grabs of the executive authority jurisdiction of the legislature in affairs of taxes in Iraq
Journal of college of Law for Legal and Political Sciences
Article 1, Volume 6, 20 part 2, 2017, Pages 299-345 PDF (0 K)
Authors
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Abstract
Summary The usurpation of authority from the main flaws of the administrative judiciary faced it, which are attributed to the actions of the executive power and transmit them to the illegal acts of nowhere and hit it does not gain legitimacy even if they missed the time limit for appeal, Among and the most prominent manifestations is the executive branch assault on the competence of the legislature and we have found that this defect and the existence and effect of the tax affairs, many of the actions and decisions issued by the executive branch was a carrier of the image and its significance and promise publicity that it's partly because of the problematic term in the distinction between tax and fee and vulnerability to legal and administrative clades, which was the state before 2003, as well as the low level of awareness of the legal and tax affairs and in spite of the current Constitution of 2005 identified legal elements of the tax in Article (28/ first) To impose the tax, modification and exemption from the levy, but the so call in a lot of tax applications to find that the executive branch covered most of these elements that not all regulation which is therefore a departure frank about the distribution of the tax jurisdiction rules set by the Constitution and the usurpation of the authority of the executive to the jurisdiction of the legislature.
Keywords
Defect grabs; the executive authority jurisdiction; the legislature in affairs of taxes in Iraq

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