The Legal Regulation of Persons with Special Needs
DOI:
https://doi.org/10.64184/ajlps.V2.I4.Y2025.P%25p.187Keywords:
Legal Regulation, Legal Protection, Social Justice, National And International LegislationAbstract
The 2005 Iraqi Constitution laid the foundational framework for a federal state in Iraq following the collapse of the former regime in 2003. It delineated the structure and powers of the federal authorities, the regions, and the governorates not incorporated into a region. However, certain constitutional provisions concerning the distribution of powers are characterized by overlap and contradiction, which has led to varied interpretations. This is despite the Constitution’s clear intent to establish a functional federal system and facilitate the formation of regions.
One significant constitutional development is the granting of extensive powers to governorates not affiliated with a region—powers that closely resemble those of the regions themselves. Although the Constitution adopts administrative decentralization in managing these governorates, some provisions deviate from this principle. Notably, provincial councils have been granted legislative authority, including precedence over federal legislation in areas of shared jurisdiction. This legislative power inherently includes the authority to impose local taxes and fees, which may subject residents of certain governorates—as well as foreign investors and residents—to local levies in addition to federal taxation. This raises the potential for double taxation and administrative confusion.
Given this context, the primary aim of this study is to examine the implementation of administrative decentralization in Iraq by analyzing relevant constitutional and legal texts. The research seeks to identify contradictions within these texts regarding the authority of provincial councils to impose local taxes and fees. It further investigates the federal government’s practices in restricting this constitutional jurisdiction. The study concludes that administrative decentralization does not inherently conflict with granting governorates taxing authority, provided such powers are clearly defined through federal legislation. It also recommends avoiding temporary provisions in annual budget laws that grant short-term fee-imposing powers and emphasizes the importance of strengthening local administrative institutions to enhance their leadership and governance capacities at the governorate level.
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1. Al-Qamash, Mustafa Nouri, (2011), Intellectual Disability: Theory and Practice, 1st Edition, Dar Al Masirah for Publishing and Distribution, Amman.
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1. Jawad, Intisar, (2013), Inclusion of Persons with Special Needs in Society, Journal of the College of Arts, Al-Mustansiriya University.
2. Abbou, Abdullah, (2012), International Protection of the Rights of Persons with Special Needs, Tikrit University Journal for Legal and Political Sciences.
Third: Theses and Dissertations:
1. Al-Jazaeri, Muruj Hadi, (2004), Civil and Political Rights and the Stance of Iraqi Constitutions Towards Them, Master's Thesis, College of Law, University of Baghdad.
2. Abu Talib, Jumaa Naour, (2018), Criminal Protection for Persons with Special Needs, Master's Thesis, College of Law and Politics, University of Basra.
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Fourth: Legislation:
1. Article (16) of the Universal Declaration of Human Rights of 1948.
2. Article (21) of the Universal Declaration of Human Rights of 1948.
3. Article (34) of the Iraqi Civil Code No. (40) of 1951, as amended.
4. Article (104) of the Iraqi Civil Code No. (40) of 1951, as amended.
5. Article (3) of the Personal Status Law No. (188) of 1959, as amended.
6. Article (7) of the Civil Service Law No. (24) of 1960.
7. International Covenant on Civil and Political Rights of 1966.
8. Article (23) of the International Covenant on Civil and Political Rights of 1966.
9. Article (25) of the International Covenant on Civil and Political Rights of 1966.
10. Article (2) of the Egyptian Disabled Rehabilitation Law No. (39) of 1975.
11. Paragraph (1) of the Declaration adopted by UN General Assembly Resolution No. 3447 (D-30) on 9 December 1975.
12. Article (17) of the Judicial Institute Law No. (33) of 1976.
13. Article (12) of the European Convention on Human Rights of 1988.
14. Article (3) of the Law on Discipline of State and Public Sector Employees No. (14) of 1991.
15. Article (2) of the Lebanese Law on the Rights of Persons with Disabilities No. (220) of 2000.
16. Constitution of the Republic of Iraq of 2005.
17. Article (20) of the Constitution of the Republic of Iraq of 2005.
18. Articles (29, 30, 31) of the Constitution of the Republic of Iraq of 2005.
19. Article (22) of the Constitution of the Republic of Iraq of 2005.
20. Article (37/Thirdly) of the Constitution of the Republic of Iraq of 2005.
21. Article (32) of the Constitution of the Republic of Iraq of 2005.
22. Article (68) of the Constitution of the Republic of Iraq of 2005.
23. Article (29) of the United Nations Convention on the Rights of Persons with Disabilities of 2006.
24. Article (1) of the United Nations Convention of 2006 ratified by Iraq under Law No. (16) of 2012, published in the Iraqi Gazette, Issue 4257, on 12/11/2012.
25. Article (1/Secondly) of the Iraqi Law on the Rights of Persons with Special Needs No. (38) of 2013.
26. Article (1/Firstly) of the Iraqi Law on the Rights of Persons with Special Needs No. (38) of 2013.
27. Article (1/Fifthly) of the Labor Law No. (37) Of 2015.
28. Article (1/Sixthly) of the Labor Law No. (37) Of 2015.
29. Article (43/Secondly A, B) of the current Labor Law.
30. Article (16) of the Law on the Care of the Rights of Persons with Special Needs.
31. Article (25) of the International Covenant on Civil and Political Rights.
32. Article (27) of the Convention on the Rights of Persons with Disabilities.
33. Article (62) of the Universal Declaration of Human Rights.
34. Article (68) of the Declaration on the Rights of Disabled Persons.
Fifth: Electronic Sites:
1. Al-Hassan, Mona Saleh, Children with Special Needs, research published on the electronic website (https://www.hawaalivw.com/). Last visited date 20/4/2025.
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