The role of constitutional judiciary in ensuring the principle of legal security for the tripartite budget in Iraq (2023/2025)

Abstract

Abstract: This research addresses a contemporary issue concerning the principle of legal security in relation to the newly introduced three-year budget system, which Iraq has adopted for the first time through the Federal Budget Law for the years 2023–2025. The study primarily focuses on examining whether the principle of legal security can be achieved within the current financial framework, particularly through the oversight tools and mechanisms employed by the Federal Supreme Court in exercising its judicial authority. The research is structured around two main themes: 1. Exploring the Concept of Legal Security This section elaborates on the meaning of legal security and the extent of its impact on regulating legal and financial relations over the projected period. 2. The Role of the Federal Supreme Court This part highlights the Court’s practical role in safeguarding the principle of legal security by reviewing the constitutionality of the three-year budget, whether in terms of procedural aspects (such as the process of approval) or substantive aspects (such as the consistency of its provisions with the Constitution and fundamental legal principles). The research also examines the legal consequences of implementing the three-year budget, including the extent to which it upholds established legal positions and guarantees, while assessing the constitutional basis for the Court’s rulings in this regard. The study concludes with a set of recommendations emphasizing the importance of expanding the Court’s supervisory role over both current and future three-year budgets. This includes ensuring greater clarity and precision in budgetary legislation to prevent violations of the principle of legal security and to maintain financial stability. © 2023 TUJR, College of Law, Tikrit University