خصوصية الرقابة القضائية على دستورية الاعمال الضريبية
Abstract
The judicial control over the constitutionality of tax acts occupies a greater role than the control over other legislations, because the Iraqi constitutions and comparative constitutions made sure to provide many guarantees for the tax business than what it gave to other works, as most of these constitutions set out special texts organized by As it is not permissible to impose or amend or collect it only by law, as provided for non-retroactivity of tax laws, even if the reformer of the taxpayer, unlike penal legislation, which authorized the return of the reform if the reform of the accused, which seems to be a clear indication of the seriousness of this legislation on the rights The Secretary-General and the State Treasury, The protection of the rights of the taxpayer is shown by the non-imposition of a tax or its collection, except by a law issued by the legislative authority as representative of individuals, while the protection of the rights of the public treasury of the state is shown by the inadmissibility of canceling the tax or exempting it only by law. The specificity of this type of censorship also appears through the important role played by the judicial control over the constitution in the consolidation of the principles of tax law and the distribution of tax powers between the federal and local authorities as well as through the effect of constitutional control on maintaining the rule of tax law. In careful detail through this research.
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