The constitutionality of taxes in Iraq

In this study, we discussed in detail a set of constitutional principles and rights that are directly related to taxation, namely, the principle of tax law, the right to equality, the right to property and the right to litigation in the Constitution of the effective Republic of Iraq and the constitutions of the Arab States, as well as the French and American constitutions. They are all guaranteed and safeguarded. However, the effort exerted in drafting the constitutional principles and rights related to taxation in Iraq has not borne fruit. The Iraqi tax laws have struck a mark on all these rights and freedoms. There has been a wave of violations, violations, and aggression against these principles and rights. Laws, where the texts represented a violation of all these rights, while the laws of real estate tax, income tax, customs tax and sales tax and tax on the transfer of ownership of the property or the right to dispose of the right of ownership but violated the rights, we would only call the legislator tax To amend these laws in a manner in which all these violations are lifted and given the constitutional status that they have lost for a long period of time.