Legal conditions of Exceptions to the Rule of Customize the revenues | ||
| Journal of Anbar University for Law and Political Sciences | ||
| Article 3, Volume 11, Issue 2, September 2021, Pages 85-115 PDF (1.15 M) | ||
| DOI: 10.37651/aujlps.2021.171415 | ||
| Author | ||
| Professor. Assistant Dr. Abbas Mufarrej Al-Fahal | ||
| Anbar University, College of Law and Political Science | ||
| Abstract | ||
| AbstractRevenues represent one unit that flows entirely into the general budget. This rule requires that no specific revenue be allocated to spending, and through the budget, these revenues are directed to finance all government spending without discrimination of other spending. Here, a specific revenue is not allocated to cover specific expenses. It shall be the same as what was mentioned above, unifying all state revenues in one entity without allocation or discrimination.As for the principle of budget inclusion, whereby all the money that enters the public treasury of any kind is recorded on the revenue side, and on the expenditure side all the money spent from the state budget with all its sources is recorded. They are the principle of non-allocation of revenues and allocation of credits. The first principle, which includes non-privatization, has many justifications that will be addressed, but what concerns us most is the increase in exceptions that get to this principle, especially in Iraq in 2003, which will also be addressed. As for our goal in this research, which we aspire to, is how we can We reduce these exceptions to the largest possible extent, according to economic legal policies followed by the legislator in order to reduce them or end these exceptions in the interest of the country and achieve financial justice. | ||
| Keywords | ||
| Customize. Exceptions. Rule. Revenues. Justifications | ||
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