Master's Thesis at the College of Law Discusses the Guarantee of the Right to Tax Litigation in Iraqi Law
On Tuesday, August 26, 2025, the College of Law discussed a Master's thesis in Public Law titled:
"The Guarantee of the Right to Tax Litigation in Iraqi Law"
The thesis was presented by the Master's student, Asil Adnan Ma'rouf.
Master's Thesis at the College of Law Discusses the Guarantee of the Right to Tax Litigation in Iraqi Law
On Tuesday, August 26, 2025, the College of Law discussed a Master's thesis in Public Law titled:
"The Guarantee of the Right to Tax Litigation in Iraqi Law"
The thesis was presented by the Master's student, Asil Adnan Ma'rouf.
The right to litigation is considered one of the fundamental rights guaranteed by most constitutions around the world. This extends to the right to tax litigation, which ensures the right of parties in the tax relationship (the taxpayer and the tax administration) to resort to a specialized judicial body vested with the authority of the judiciary. This body follows legally prescribed litigation procedures, and its rulings carry the authority of res judicata—meaning it must be a fully competent and constituted judicial body.
The Iraqi legislature, exercising its prerogative, has specified in some tax laws administrative bodies with judicial jurisdiction to adjudicate tax disputes between taxpayers and the tax administration regarding matters of tax assessment. However, it has not designated a specific judicial forum in other laws. This omission has left taxpayers confused about which judicial body has the jurisdiction to hear their dispute, indicating a clear and evident deficiency in the guarantee of the right to tax litigation.
The discussion committee was composed of:
Prof. Dr. Ban Salah Abdul Qadir (Chairwoman)
Assist. Prof. Dr. Ibrahim Hameed Mohsen (Member)
Assist. Prof. Areej Kalib Kadhim (Member)
Prof. Dr. Raed Naji Ahmed (Member and Supervisor)
