Year:2024   Volume: 6   Issue: 2   Area:

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Hassan Obaid ABDEL SADA, Ahmed Ali Hussein AL-MAMOURI‎

LEGAL MEANS TO PROTECT PUBLIC FUNDS IN IRAQ (COMPARATIVE STUDY)‎

Public funds in any country are considered sacred funds that are surrounded with ‎care and legal protection that is consistent with the desired goal of the service that ‎these funds provide to segments of society in general, without exception, through the ‎freedom to enjoy this service, its freeness, and the general use of it, as they are ‎public facilities that are distinguished from private facilities owned by people, which If ‎its services are provided to a specific segment of society, the service will be for a ‎price with certain restrictions imposed on its enjoyment, in addition to specifying the ‎segments that can benefit from it, contrary to what we have indicated regarding the ‎enjoyment of public utility services‏.‏ ‎Therefore, we note that most countries, are seeking to establish special ‎legislation for the operation of these facilities, so as to provide the necessary ‎protection for them since the services they provide are related to the general public ‎without exception‏.‏ ‎1-‎‏ ‏Research objectives‏:-‏ The research aims to identify the legislative shortcomings in Iraqi legislation ‎regulating the protection of public funds and finding effective legal means to protect ‎these funds‏.‏ ‎2-‎‏ ‏Research methodology‏:-‏ The descriptive and analytical approach was relied upon, as well as the ‎comparative approach to the legislative texts related to the protection of public funds ‎in Iraq, comparing them to the legislation of other countries‏.‏ ‎3-‎‏ ‏Results‏:-‏ ‎It was concluded that the Iraqi legislator was not successful in certain aspects in ‎terms of providing the necessary protection for these funds and its distinction between ‎protecting the state’s public funds and its private funds in terms of ownership, while it ‎was successful in other aspects in terms of creating new supervisory bodies to ‎prevent abuse of these funds‏.‏ ‎4- Conclusion‏:-‏ At the end of the research, we concluded that it is necessary to allocate a public body ‎to monitor state revenues, with no distinction in Iraqi law between public and private ‎state funds, in addition to the necessity of tightening the current penalties regulating ‎the protection of these funds.

Keywords: Public Funds, Public Utility, Constitutional Protection, Civil Protection, Criminal Protection.‎

http://dx.doi.org/10.47832/2757-5403.25.25


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