Today, Thursday, October 19, 2023, the Department of Public Law at the College of Law at the University of Fallujah discussed a master’s thesis entitled “The Executive Authority’s Deviation from Constitutional Limits in Tax Affairs in Iraqi Law - A Comparative Study.”
The idea of the study presented by student Nahla Abdullah Zabbar crystallized in the fact that the executive authority’s departure from the constitutional limits in tax affairs is one of the most prominent problems at the present time and the most dangerous in the tax field, as it is linked to constitutional issues and affects the rights of the taxpayer and the public treasury due to the confusion and instability it causes in the legal situation. The study pointed out the importance of adopting legal solutions and treatments,
especially with regard to clearly and clearly defining the constitutional restrictions that affect the powers of the executive authority in the tax field, removing the ambiguity surrounding some tax texts, and the legislative authority carrying out its legal role regarding these violations. The study also emphasized the necessity of activating the role of the constitutional judiciary in confronting the executive authority’s violations of its tax jurisdiction. Department of Media and Government Communications
