دور الوزير الاتحادي في فرض الرسوم وتكاليف الخدمات

م.م. زينب فرج كريم; م. م إيلاف عبد الرسول صبري

doi:10.64184/ajlps.V3.I1.Y2026.P787-805.305

Authors

Assistant Lecturer. Zainab Faraj Kareem1 Technical Engineering College / Maysan Author
Assistant Lecturer . Elaf Abdulrasoul Sabri Technical Institute/Amarah Author

DOI:

https://doi.org/10.64184/ajlps.V3.I1.Y2026.P787-805.305

Keywords:

Fees – Financial charges – Service costs – Public revenues – Federal Minister of Finance's responsibilities – Federal general budget.

Abstract

This research addresses an important resource that flows into the general budget as it is from the revenue side, which constitutes the mass of financial assets upon which the state relies for expenditures. This revenue is the fee and service charge or the cost of the service provided by public facilities in the state. The issue of service charges has raised significant jurisprudential differences regarding its legal basis and legitimacy. The reason for this is that this newly introduced revenue is the responsibility of the executive authority in setting the texts upon which this revenue is based. Therefore, the research highlighted the meaning of fees and service charges, as well as the minister’s authority in regulating fees and service charges. The research also addressed the federal minister’s authority to impose this type of public revenue. The research also touched upon the legal basis for imposing fees and service charges by explaining the constitutional and legislative basis. This research also addressed the legal organization of imposing fees and service charges, as well as their collection and exemption from them.

References

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