The legal structure of the crime of graft
الكلمات المفتاحية:
- Legal structure. - Illicit gain. -Material corner. - Moral corner. - Punishment .الملخص
The meaning of illicit gain refers to the significant increase in the movable and immovable assets of the taxpayer or his spouse or minor children that appeared on his financial record that is not proportional to his legitimate resources and the amount of expenses he spent during the year and the taxpayer’s inability to reveal their legitimate source. It is considered one of the new crimes that resulted from the growth of crimes. Financial and administrative corruption. Conducting a financial disclosure is one of the effective tools used to calculate the value of illicit gain. The legal model for this crime is represented by three elements: the supposed element that is linked to the employee or person charged with a public service, the material element, and the moral element. According to Iraqi legislation, it is considered a felony crime in line with Criminalization contained in the United Nations Convention against Corruption.
المراجع
First: legal books
- Dr. Salama Muhammad al-Sarfi al-Balawi, The Judiciary in the Islamic State, Part One, published by the Arab Center for Security Studies and Training, Riyadh, 1994.
- Dr. Maher Abd Shawish Al-Durra, Explanation of the Penal Code, Special Section, 1st edition, The Legal Library, 1988.
- Dr. Mahmoud Mahmoud Mustafa, Explanation of the Penal Code, Special Section, 3rd edition, Dar Al-Nahda Al-Arabiya, 1985.
- Dr. Ali Hussein Al-Khalaf and Dr. Sultan Abdul Qadir Al-Shawi: General Principles in the Penal Code, Al-Atak Book Industry, Cairo, without year of publication.
- Dr. Ahmed Fathi Sorour, Mediator in the Penal Code, Special Section, Dar Al-Nahda Al-Arabiya, Cairo, 2016, 6th edition.
- Nabil Mahmoud Hassan Al-Sayyid, The Crime of Illicit Gain, Etrak Printing, Publishing and Distribution, Cairo, 2006.
- Dr. Fawzia Abdel Sattar, Explanation of the Penal Code, General Section, Dar Al Nahda Al Arabiya, Cairo, 2016.
- Dr. Fakhri Abdul Razzaq Salbi Al-Hadithi, Explanation of the Penal Code, General Section, Al-Sanhouri Legal House and Library, Baghdad, 2018, 1st edition.
- Dr. Ahmed Refaat Khafaji, Bribery Crimes in Egyptian Legislation and Comparative Law, Qubaa House, Cairo, 1999.
- Dr. Ali Hussein Khalaf and Dr. Sultan Abdul Qadir Al-Shawi, Penal Code, General Section, without place of publication, without year of publication.
- Dr. Mahmoud Naguib Hosni, Explanation of the Penal Code, General Section, 5th edition, 1982.
- Dr. Muhammad Zaki Abu Amer, Penal Code, General Section, University Press House, Beirut, 1st edition, 1986.
Second: University theses and dissertations:
- Nizar Fadel Hussein, The Administrative System in the Caliphate of our Master Ali bin Abi Talib (peace be upon him), a doctoral thesis submitted to the Higher Judicial Institute for Political and International Studies, Al-Mustansiriya University, 2006.
- Muhammad Kamel Ibrahim Nofal, Explanation of Illicit Gain (A Comparative Study), 1st edition, Anglo-Egyptian Library, Cairo, 1999.
- Marion Saber Hamad, Measures to Harmonize Iraqi Legislation with the United Nations Convention against Corruption, PhD thesis submitted to the College of Law/Salah al-Din University, Erbil, Iraq, 2012.
- Abdul Latif Hussein Mahmoud Rabaya, The Crime of Illicit Gain in the Palestinian Penal System, Doctor of Philosophy thesis in Security Sciences, College of Criminal Justice, Naif Arab University for Security Sciences, 2014.
Third: Research, studies and articles
- Muhammad Wahid Khayat, Hammurabi Continued Legislation in Babylon, Al-Ma’rifa Magazine (a monthly magazine issued by the Syrian Ministry of Culture), Thirty-fifth Year, Issue 399, 1996.
- Abd al-Hakim al-Dhanoun, Glimpses from the History of Law in Ancient Times...Urnmu...The Beginning of Legislation, Al-Ma’rifa Magazine, Thirty-Sixth Year, Issue No. 406, 1997.
- Farid Allouache, Illicit Enrichment According to the Law for Preventing and Combating Corruption, Journal of Rights and Liberties, Volume 2, Issue 2, March 2016, Algeria.
- Hassouni Kaddour Ben Moussa, criminalizing illicit enrichment in amending the Penal Code, an article published in Al-Ittihad Al-Ishtiraki newspaper, May 2015.
- Dr. Anwar Muhammad Sidqi, the crime of illicit enrichment between acceptance and rejection, research published in the Kuwait International College of Law Journal, Issue 3, September 2018.
- Muhammad Kamal Abdel Aziz, The Law of Illegal Gains, research published in the Egyptian Law Journal, issue six, June, 1968.
- Hassan Karim Ati, Iraq in the Corruption Perceptions Index in the reports of Transparency International, Spotlight and Treatments, research published in the Journal of Integrity and Transparency for Research and Studies, a semi-annual magazine issued by the Federal Integrity Commission, fourth year, sixth issue, 2013.
- Dr. Amal Abdul Rahim Othman, Contemporary Theories of Punishment, Criminal Journal of Punishment, Volume 19, Issue (1 and 2).
Fourth: Basic Laws
- The Iraqi Penal Code No. 111 of 1969, as amended.
- Integrity and Illicit Gain Commission Law.
- The first amendment to Integrity Commission Law No. (30) of 2011.
- Law of the Public Integrity Commission for the Kurdistan Region - Iraq No. (3) of 2011.
- Egyptian Law No. (62 of 1975) regarding illegal gains.
- Law No. (35 of 2007) the law on the Republic of Iraq’s accession to the United Nations Convention against Corruption, published in the Iraqi Gazette No. (4047) on 8/30/2007.
