The principle of the legitimacy of Fee in the 2005 Constitution of The Republic of Iraq

Abstract

 Is a monetary amount committed to be paid by the taxpayers, whether they are natural or moral persons to the state or one of its public institutions in a forced manner in exchange for a special service for the taxpayer, in addition to the public interest in the public interest of society, and since the fee is a cash deduction from the funds of the taxpayer of any of his financial rights, therefore, the constitutional legislator has surrounded this money with constitutional protection from the possibility of the executive branch from deducting part of this money except with the approval of the representatives of the people the legislative authority and this reflects about the principle of the legitimacy of painting.

  Under this principle, the fee can only be imposed, obliged, abolished, amended or exempted from its performance with the approval of the legislature, as stipulated in the 2005 Constitution of the Republic of Iraq.   The goal we want to study this important subject is to indicate the principle of the legitimacy of drawing and charting the way for the executive branch and to show its role in this financial obligation, which is determined by the legislature under the ordinary laws issued by it, and this issue is based on the problem that the executive branch may exceed this principle and impose fees other than its provisions, so we will discuss