Journal of Legal Sciences

Notes on income tax law No. 113 for the year of 1982
Dr. Abdalraoof Alssafi.
Journal of Legal Sciences
2008, Volume 23, Issue 1, Pages 22-51
Abstract
Income tax is consider one of the most important od direct taxes in taxes modern system due to the social , financial economical effect funded by the general budget by large amounts of money and it used as financial instrument by the financial politics to complish the economical orientation , we study this subject by two points , the first deal with the historical view about income tax in Iraq while the second deal with the important term which need to an end.

This subject study the point of the binding nature of international law through the old , renewed things for this point of view, so we study the direction which deny compulsory nature of this law and the direction that recognized this characteristic , find our idea about these directions by three points .

The legal systems study provides the major steps that the constitutional rule pass through, deliberation, causing , publishing in order to get best procedure for issuing the constitutional term and to take attention when the parliament legislate the law of Iraqi supreme court due to the constitution of 2005 we can study this subject by four points, the first the procedure of issuing the constitutional term by the American supreme court, second the procedure of issuing the constitutional term by France constitutional council, while the third point is the procedure of issuing the constitutional term by Egyptian supreme court and final the procedure of issuing the constitutional term by the Iraqi judicial constitutional system.

The phenomenon of abstention is considered one of the difficult phenomenon due to the political social reality , so we study this subject by two points , the first deal with the historical back ground of this phenomenon and the causes, while the second point deal with the study of impact of this phenomenon on the legitimacy of political power.

Because of attacking united state of America on September 2001 there will be an concentration by international community on the phenomenon of terrorism to high extent, so the study deal with the concept of the impact of terrorist operations on the degree of respect of human rights. So we study this subject by two points:First : the concept of terrorism .Second : on the direct and indirect impact of terrorism on human rights

Every state needs on the sea areas expand on the coast and correspond with the bays and coasts the base line, so the study is very important for Iraq to determine the base line of Iraq because Iraq exposed to many damages due to its geographical location, so we study this subject by two points : First : the legal concepts of base line , the second to study Iraqi coast and the application of legal concepts on this base line.