Organizing public revenues according to legal implications - an analytical study

Talab, Muhammad Fuad

doi:10.37651/aujlps.2025.157298.1464

	Organizing public revenues according to legal implications - an analytical study
Journal of Anbar University for Law and Political Sciences
Article 38, Volume 15, Issue: 1 part 2, June 2025, Pages 1037-1055 PDF (677.09 K)
Document Type: Research Paper
DOI: 10.37651/aujlps.2025.157298.1464
Author
Muhammad Fuad Talab^*
University of Mosul / College of Islamic Sciences
Abstract
In order for the state to be able to obtain the goods and services necessary to perform its functions and to be able to provide the public services that individuals need in their daily lives, it needs to have the necessary funds available for this. The forms and methods of collecting this money have varied and diversified throughout history, so taxes, fees, revenues from its private properties, and other methods that suit its circumstances and economic situation have been adopted. In the modern era, the role of the state has expanded and its functions and responsibilities have increased accordingly, which has made its public revenues limited to covering these expenses, which has forced these countries to seek to adopt various means and experiment with various approaches and ideas to help them in this matter. Taxes and fees are the most important financial revenues that support the state’s public treasury. They contribute, along with other revenues, to covering public expenditures in a way that achieves the public benefit of society, individuals and public institutions. The state has special rules and foundations for imposing and collecting these revenues, which represent a reflection of the constitutional principles and legislative and financial policies adopted by that state based on its philosophy and objectives behind imposing these revenues, whether they are economic, social or other objectives.
Keywords
Public revenues; significance; tax; fees

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