د. صالح احمد حماد سليمان الموارد المالية للمحافظات غير المنتظمة في إقليم دراسة في ضوء دستور جمهورية العراق لسنة 2005

Abstract

The financial independence of the provinces that are not connected to a region is one of the necessities necessary for these provinces to carry out the tasks entrusted to them and implement their projects. Laws and constitutions often stipulate the sources of funding for these provinces that have a legal personality in accordance with the text of the permanent constitution of the Republic of Iraq for the year 2005 This legal personality gave it financial and administrative independence and gave it The authority to obtain sources of income that enable it to finance its projects and to establish and finance new projects. It is independent in obtaining the sources of income it needs for the sustainability and continuity of its local activity represented in commercial financial administrative industrial and agricultural activities. All of these activities need financing and independence by obtaining the sources of this financing. In order to be briefed on the subject of the financial resources of the governorates that are not related to a region. We have divided the research into two sections. In the first we deal with the internal sources of the governorates that are not connected to a region and there are two demands: the first: local revenues and the second requirement is local fees. In the second topic: the external sources of the governorates that are not connected to a region and in which there are two demands the first of which is loans and the second subsidies.