Research Article
Year 2025,
Volume: 6 Issue: 4, 806 - 819, 20.12.2025
Abstract
تعدى الضرائب في العصر الحديث من اهم المصادر التي تعمل على تمويل موازنات الدولة كذلك فهي تمثل اداه فاعل في توجيه موارد الدولة الاقتصادية حيث يمكن للحكومة من خلالها العمل على تشجيع الاستثمار في عده القطاعات دون اخرى وذلك من خلال عدد من الاجراءات كخفض الوعاء الضريبي او الاعفاء منه في المجالات التي يراد الاستثمار بها مما يعمل ذلك على انجاح خطه الدولة في انماء تلك المجالات وقد قمنا هنا في هذا البحث بالتقسيم الى ثلاث مباحث نتناول في المبحث الاول مفهوم الدستورية وفي المبحث الثاني مفهوم الضريبة وفي المبحث الثالث ضرائب المبيعات في الموازنات العامة والدستورية جبايتها.
References
- Abu al-Hassan, Muhammad, Principles of Contemporary Constitutional Law (Dar al-Nahda al-Arabiya, Cairo, 2018)
- Ahmad Abd al-Sattar, Public Finance and the Constitutional System (Baghdad, 2010)
- Al-Jabri, Ali, Constitutional Development in Iraq (Baghdad, 2010)
- Al-Jamil, Sarmad Kawkab, General Universalism: A Contemporary Approach (Dar al-Akademiyoun Publishing and Distribution Company)
- Georges Perdue, Constitutional Law and Political Institutions (Paris, 1991).
- Rana Adib Munther, The Concept of Taxation: Definition and Forms, Damascus University, Faculty of Civil Engineering, Department of Engineering Management and Construction, Postgraduate Diploma (2005-2006).
- Al-Sanhuri, Abd al-Razzaq, The Intermediate Treatise on Constitutional Law, Cairo, 1980.
- Al-Shafi'i, Muhammad, Public Rights and Freedoms (Amman, 2012).
- Al-Shami, Ali, Constitutional Law and Fundamental Rights (Beirut: Dar Al-Fikr Al-Qanuni, 2020)
- International Monetary Fund, Tax Reform Guide (2017)
- Abdul-Hafiz Abdullah Abdul, Public Finance (Dar Al-Nahda Al-Arabiya, Cairo)
- Abdul-Karim Jaber, The Iraqi Financial System (Baghdad, 2001)
- Al-Ubaidi Saeed Ali Muhammad, Economics of Public Finance, (Dar Dijla, 1st ed., 2011).
- Alawi Abdul-Amir, Political Systems in Modern Iraq, (Baghdad, 2004).
- Alawi Saeed bin Saeed, Democracy and Constitution Making, (Beirut, 2005).
- Ali Muhammad Hassan, Principles of Taxation and Methods of Collection, (Baghdad, 2009).
- Layla Muhammad Kamil, Political Systems and Constitutional Law (Cairo, 1998).
- 18. The Arabic Language Academy, Al-Mu'jam Al-Wasit, entry for د س (Cairo, 2004).
- Mahmoud Abdel Hamid, Indirect Taxes (Amman, 2015).
- Text of the Constitution of the Republic of Iraq, 2005, Article 28.
Year 2025,
Volume: 6 Issue: 4, 806 - 819, 20.12.2025
Abstract
References
- Abu al-Hassan, Muhammad, Principles of Contemporary Constitutional Law (Dar al-Nahda al-Arabiya, Cairo, 2018)
- Ahmad Abd al-Sattar, Public Finance and the Constitutional System (Baghdad, 2010)
- Al-Jabri, Ali, Constitutional Development in Iraq (Baghdad, 2010)
- Al-Jamil, Sarmad Kawkab, General Universalism: A Contemporary Approach (Dar al-Akademiyoun Publishing and Distribution Company)
- Georges Perdue, Constitutional Law and Political Institutions (Paris, 1991).
- Rana Adib Munther, The Concept of Taxation: Definition and Forms, Damascus University, Faculty of Civil Engineering, Department of Engineering Management and Construction, Postgraduate Diploma (2005-2006).
- Al-Sanhuri, Abd al-Razzaq, The Intermediate Treatise on Constitutional Law, Cairo, 1980.
- Al-Shafi'i, Muhammad, Public Rights and Freedoms (Amman, 2012).
- Al-Shami, Ali, Constitutional Law and Fundamental Rights (Beirut: Dar Al-Fikr Al-Qanuni, 2020)
- International Monetary Fund, Tax Reform Guide (2017)
- Abdul-Hafiz Abdullah Abdul, Public Finance (Dar Al-Nahda Al-Arabiya, Cairo)
- Abdul-Karim Jaber, The Iraqi Financial System (Baghdad, 2001)
- Al-Ubaidi Saeed Ali Muhammad, Economics of Public Finance, (Dar Dijla, 1st ed., 2011).
- Alawi Abdul-Amir, Political Systems in Modern Iraq, (Baghdad, 2004).
- Alawi Saeed bin Saeed, Democracy and Constitution Making, (Beirut, 2005).
- Ali Muhammad Hassan, Principles of Taxation and Methods of Collection, (Baghdad, 2009).
- Layla Muhammad Kamil, Political Systems and Constitutional Law (Cairo, 1998).
- 18. The Arabic Language Academy, Al-Mu'jam Al-Wasit, entry for د س (Cairo, 2004).
- Mahmoud Abdel Hamid, Indirect Taxes (Amman, 2015).
- Text of the Constitution of the Republic of Iraq, 2005, Article 28.
Year 2025,
Volume: 6 Issue: 4, 806 - 819, 20.12.2025
Abstract
References
- Abu al-Hassan, Muhammad, Principles of Contemporary Constitutional Law (Dar al-Nahda al-Arabiya, Cairo, 2018)
- Ahmad Abd al-Sattar, Public Finance and the Constitutional System (Baghdad, 2010)
- Al-Jabri, Ali, Constitutional Development in Iraq (Baghdad, 2010)
- Al-Jamil, Sarmad Kawkab, General Universalism: A Contemporary Approach (Dar al-Akademiyoun Publishing and Distribution Company)
- Georges Perdue, Constitutional Law and Political Institutions (Paris, 1991).
- Rana Adib Munther, The Concept of Taxation: Definition and Forms, Damascus University, Faculty of Civil Engineering, Department of Engineering Management and Construction, Postgraduate Diploma (2005-2006).
- Al-Sanhuri, Abd al-Razzaq, The Intermediate Treatise on Constitutional Law, Cairo, 1980.
- Al-Shafi'i, Muhammad, Public Rights and Freedoms (Amman, 2012).
- Al-Shami, Ali, Constitutional Law and Fundamental Rights (Beirut: Dar Al-Fikr Al-Qanuni, 2020)
- International Monetary Fund, Tax Reform Guide (2017)
- Abdul-Hafiz Abdullah Abdul, Public Finance (Dar Al-Nahda Al-Arabiya, Cairo)
- Abdul-Karim Jaber, The Iraqi Financial System (Baghdad, 2001)
- Al-Ubaidi Saeed Ali Muhammad, Economics of Public Finance, (Dar Dijla, 1st ed., 2011).
- Alawi Abdul-Amir, Political Systems in Modern Iraq, (Baghdad, 2004).
- Alawi Saeed bin Saeed, Democracy and Constitution Making, (Beirut, 2005).
- Ali Muhammad Hassan, Principles of Taxation and Methods of Collection, (Baghdad, 2009).
- Layla Muhammad Kamil, Political Systems and Constitutional Law (Cairo, 1998).
- 18. The Arabic Language Academy, Al-Mu'jam Al-Wasit, entry for د س (Cairo, 2004).
- Mahmoud Abdel Hamid, Indirect Taxes (Amman, 2015).
- Text of the Constitution of the Republic of Iraq, 2005, Article 28.
Irak Anayasasında Satış Vergilerinin (Katma Değer Vergileri) Anayasallığı ve Genel Bütçelerdeki Yeri 2005
Abstract
Modern dönemde vergiler, devlet bütçelerinin finansmanını sağlayan en önemli kaynaklardan biri olarak kabul edilmektedir. Ayrıca vergiler, devletin ekonomik kaynaklarını yönlendirmede etkili bir araç niteliği taşımaktadır. Hükümet, vergi tabanının azaltılması veya belirli alanlarda tamamen muaf tutulması gibi çeşitli uygulamalar aracılığıyla bazı sektörlerde yatırımı teşvik edebilir. Bu durum, devletin söz konusu bölgeleri geliştirmeye yönelik planlarının başarısına katkıda bulunur. Bu araştırmada çalışma üç konuya ayrılmıştır. Birinci konuda anayasallık kavramı, ikinci konuda vergi kavramı, üçüncü konuda ise genel bütçelerde satış vergileri ve bu vergilerin tahsilinin anayasallığı ele alınmıştır.
References
- Abu al-Hassan, Muhammad, Principles of Contemporary Constitutional Law (Dar al-Nahda al-Arabiya, Cairo, 2018)
- Ahmad Abd al-Sattar, Public Finance and the Constitutional System (Baghdad, 2010)
- Al-Jabri, Ali, Constitutional Development in Iraq (Baghdad, 2010)
- Al-Jamil, Sarmad Kawkab, General Universalism: A Contemporary Approach (Dar al-Akademiyoun Publishing and Distribution Company)
- Georges Perdue, Constitutional Law and Political Institutions (Paris, 1991).
- Rana Adib Munther, The Concept of Taxation: Definition and Forms, Damascus University, Faculty of Civil Engineering, Department of Engineering Management and Construction, Postgraduate Diploma (2005-2006).
- Al-Sanhuri, Abd al-Razzaq, The Intermediate Treatise on Constitutional Law, Cairo, 1980.
- Al-Shafi'i, Muhammad, Public Rights and Freedoms (Amman, 2012).
- Al-Shami, Ali, Constitutional Law and Fundamental Rights (Beirut: Dar Al-Fikr Al-Qanuni, 2020)
- International Monetary Fund, Tax Reform Guide (2017)
- Abdul-Hafiz Abdullah Abdul, Public Finance (Dar Al-Nahda Al-Arabiya, Cairo)
- Abdul-Karim Jaber, The Iraqi Financial System (Baghdad, 2001)
- Al-Ubaidi Saeed Ali Muhammad, Economics of Public Finance, (Dar Dijla, 1st ed., 2011).
- Alawi Abdul-Amir, Political Systems in Modern Iraq, (Baghdad, 2004).
- Alawi Saeed bin Saeed, Democracy and Constitution Making, (Beirut, 2005).
- Ali Muhammad Hassan, Principles of Taxation and Methods of Collection, (Baghdad, 2009).
- Layla Muhammad Kamil, Political Systems and Constitutional Law (Cairo, 1998).
- 18. The Arabic Language Academy, Al-Mu'jam Al-Wasit, entry for د س (Cairo, 2004).
- Mahmoud Abdel Hamid, Indirect Taxes (Amman, 2015).
- Text of the Constitution of the Republic of Iraq, 2005, Article 28.
Year 2025,
Volume: 6 Issue: 4, 806 - 819, 20.12.2025
Abstract
References
- Abu al-Hassan, Muhammad, Principles of Contemporary Constitutional Law (Dar al-Nahda al-Arabiya, Cairo, 2018)
- Ahmad Abd al-Sattar, Public Finance and the Constitutional System (Baghdad, 2010)
- Al-Jabri, Ali, Constitutional Development in Iraq (Baghdad, 2010)
- Al-Jamil, Sarmad Kawkab, General Universalism: A Contemporary Approach (Dar al-Akademiyoun Publishing and Distribution Company)
- Georges Perdue, Constitutional Law and Political Institutions (Paris, 1991).
- Rana Adib Munther, The Concept of Taxation: Definition and Forms, Damascus University, Faculty of Civil Engineering, Department of Engineering Management and Construction, Postgraduate Diploma (2005-2006).
- Al-Sanhuri, Abd al-Razzaq, The Intermediate Treatise on Constitutional Law, Cairo, 1980.
- Al-Shafi'i, Muhammad, Public Rights and Freedoms (Amman, 2012).
- Al-Shami, Ali, Constitutional Law and Fundamental Rights (Beirut: Dar Al-Fikr Al-Qanuni, 2020)
- International Monetary Fund, Tax Reform Guide (2017)
- Abdul-Hafiz Abdullah Abdul, Public Finance (Dar Al-Nahda Al-Arabiya, Cairo)
- Abdul-Karim Jaber, The Iraqi Financial System (Baghdad, 2001)
- Al-Ubaidi Saeed Ali Muhammad, Economics of Public Finance, (Dar Dijla, 1st ed., 2011).
- Alawi Abdul-Amir, Political Systems in Modern Iraq, (Baghdad, 2004).
- Alawi Saeed bin Saeed, Democracy and Constitution Making, (Beirut, 2005).
- Ali Muhammad Hassan, Principles of Taxation and Methods of Collection, (Baghdad, 2009).
- Layla Muhammad Kamil, Political Systems and Constitutional Law (Cairo, 1998).
- 18. The Arabic Language Academy, Al-Mu'jam Al-Wasit, entry for د س (Cairo, 2004).
- Mahmoud Abdel Hamid, Indirect Taxes (Amman, 2015).
- Text of the Constitution of the Republic of Iraq, 2005, Article 28.
There are 20 citations in total.
Details
| Primary Language | Arabic |
|---|---|
| Subjects | Urban Sociology and Community Studies |
| Journal Section | Research Article |
| Authors | |
| Submission Date | August 28, 2025 |
| Acceptance Date | December 13, 2025 |
| Early Pub Date | December 14, 2025 |
| Publication Date | December 20, 2025 |
| Published in Issue | Year 2025 Volume: 6 Issue: 4 |