The constitutionality of indirect taxation legislation in Iraq

Atheer Taha Mohammed, DR.

	The constitutionality of indirect taxation legislation in Iraq
Journal of The Iraqi University
Article 1, Volume 0, Issue 36, 2018, Pages 573-612
Author
DR. Atheer Taha Mohammed
Abstract
Abstract Following the constitutional development taking place in Iraq after Iraq's 2005 constitution founding controlled on the constitutionality of laws, as is the Federal Supreme Court in Iraq is the competent authority to consider the constitutionality of tax laws. Therefore it has become necessary tax laws indirect addressing and discussing constitutional developed under the provisions of the Constitution of the Republic of Iraq in 2005, as it has always neglected jurisprudence details of the subject of constitutional legality and the extent to which ordinary laws (tax) to them. As the principles and constitutional rights is the guarantor of the rights and freedoms of individuals, it was imperative that the tax provisions conform with the principles and constitutional rights, the correspondence was the individual rights and freedoms on the quorum proper, or if other should on those in charge of the protection of the Constitution and to protect him from every infringement advancement to defend him, inspired by the democracy of a legal weapon, using all available means to defend him from the amendment and cancellation either by the legislature or by the constitutional judiciary by the exclusion of non-constitutional texts. Importance of the study appear in the statement of the constitutionality of direct tax legislation in Iraq by clarifying the compatibility between these energy-saving legislation of the State an important source of funding for the state budget and the current constitution and the content of the constitutional provisions and principles. But owing to the jurisprudence clarify the principles and constitutional rights relating to the tax affairs, we will not talk about to explain in detail, but will content ourselves with a statement of what the constitutional irregularities and then we address the concept of these principles and rights implied, as if our expansion in the detailed discussion of these rights and principles it would have been required in search of double the number of papers We discussed this. The goal of the study to the big desire to clarify the rights of taxpayers and that all of them understand the imposition of a tax is unconstitutional could be vulnerable to constitutional canceled and no one is above the Constitution and the law.

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