Legislative authorization and its unconstitutionality in the Federal General Budget Law of the Republic of Iraq for the fiscal years (2023_2024_2025) No. (13) of 2023 AD

Abstract

In this research, we discussed the issue of legislative delegation and its unconstitutionality in the Federal General Budget Law No. (13) of 2023 AD, because it is one of the extremely important topics, as the budget is the state’s best tool for bringing about change in society, and through it the government implements its program that it pledged and on the basis of which it gained confidence It is inconceivable that its most important legal articles related to taxes, fees, and money transfer involve constitutional violations.After the Constitution stipulated the legitimacy of the aforementioned topics, Parliament referred them to the government to regulate them through administrative decisions, despite their connection to the rights and private property of individuals guaranteed by the Constitution, and charged the legislative authority with ensuring their protection, which undermines society’s confidence in public bodies’ respect for the Constitution .At the end of the research, we tried to develop a number of solutions to these problems in accordance with the constitution and the law.