A master’s thesis at the College of Law, University of Fallujah, discussing the departure of the executive authority from the constitutional limits in tax affairs in Iraqi law. With the blessing of God Almighty. On Thursday, 10/19/2023, the College of Law discussed a master’s thesis in public law, tagged ((The departure of the executive authority from the constitutional limits in tax affairs in Iraqi law - a comparative study)) and submitted by his master’s student (Nahla Abdullah Zabar Al-Muhammadi). The idea of the study is embodied in the departure of the executive authority from the limits Constitutionalism 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 taxpayer’s tax rights and the public treasury due to the confusion and instability it creates in the legal situation. When delving into the work of the executive authority in the tax field, we find that it often deviates from the seriousness of the constitutional texts and inserts itself into the powers of the legislative authority, whether in the field of imposing the tax, amending it, collecting it, or exempting it, and given the importance of this topic in the tax field. Its serious effects on the rights of the taxpayer and the failure of the legislative authority to play its role in dealing with these violations. Rather, at times, it works to put a legislative cover for them, which requires identifying these constitutional violations. This raises many practical problems that require the adoption of 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 that surrounds some tax texts, and the legislative authority performing its legal role in dealing with these violations, which necessitated activating the role of the judiciary. The Constitutional Commission in confronting the executive authority’s violations of its tax jurisdiction. The committee consisted of Dr. Abbas Mufarrej Fahal as Chairman, Dr. Qaiser Yahya Jaafar as Member, and Dr. Ismail Fadel Halawas as Member. Dr. Raed Naji Ahmed, member and supervisor. After extensive study of the thesis and the discussion committee hearing the student’s defenses for her thesis, the committee decided to accept the thesis and grant the student a master’s degree. A thousand congratulations to the student for this effort she made, and may she pursue her doctorate, God willing. Media Division/College of Law.
