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Iraqi tax legislation between the organization and referral | ||
| Journal of college of Law for Legal and Political Sciences | ||
| Article 1, Volume 3, Issue 11, 2014, Pages 402-442 PDF (453.11 K) | ||
| Author | ||
| Saad A.Hamd aljbory | ||
| Abstract | ||
| The tax legislation of the most important regular laws of the rights of individuals and the state together, "so that this legislation related to whatever link human rights and thus had to be" that these laws be at a high level of sobriety and clarity, accuracy, and these features are devoid of ambiguity and opacity requires to be the hull and feature recipe legislation, including delusional tax legislation and for all that they study this motive, "the authors of the tax legislation of special law as far as the highest significance as it should be organized and clearly defined with transparency in all its meaning is not ambiguous and does not verbiage and when we follow the tireless tax legislation Iraqi we found this unstructured law in Tdaiv single piece of legislation, but there organization located in other legislation landmarks tax law is behind this, we concluded a very important issue "about the financial law, a matter of self and independence that revenge upon jurisprudential debate fierce between the circles Fiqh a question of whether the tax legislation (financial Law) is independent of the Baathist laws or is this law Incas the autonomy of private unmatched among other laws, and the summary of our research that the financial law - tax legislation - is a self-law private and can not be definitely "say its independence and this must be clear" for all specialists researchers and those interested in the tax legislation rights "and the folks at the law in general. | ||
| Keywords | ||
| Iraqi tax legislation; the organization; referral | ||
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