Jurisdiction of provincial councils not organized in a taxable territory (analytical study)

Abstract

I have raised the issue of the provincial non-performing councils in the territory in taxation, a lot of problems, and for disputes between the provincial and federal authorities, and the reason for this, is the variation of constitutional texts, which came by Iraq's constitution of 2005, as well as the texts of governorates not organized Law No. 21 of 2008 amended, and the ambiguity of some of them, as well as differing opinion of the constitutional judiciary representatives Court Supreme Federal between support for the provinces to impose taxes, in some of its decisions, and refused to do those provinces to impose taxes in other decisions, as well as lack of the views of the Iraqi Fiqh agreement, whether constitutional or administrative, In this regard which require a study and investigation.