دراسـة في الطبيعة القانونية للقروض العامة

Abstract

The general debts are not an exceptional finance means any more needed by the management when it becomes in a bad need for funds to cover its abnormal expenses but debts become one of the political financial means used by the state to achieve the social and economic balance . This book focuses on dealing with this financial means by explanation and analyses though the interest lies on its economical sides. As far as the legal features are concerned we decide to show the legal nature of the general debts which are characterized by taxes and customs . The legal nature of these resources is not is not different in spite of the different of its types . Each type of the general debts has its own legal nature differs from the other . The obligatory debts have legal ties ( regulating ) while the optional debts have contracted ties which may be civilian or administrative . The approved external debts have international treaties , while the approved external debts with foreign people are administrative contracts have special nature due to one of its side is a foreign person related to another country . This different in the nature of the general debts doesn't prevent from submitting it to the principle of the legal permission . Thus , these debts would not be legitimate unless the administration of the legislative authority gets permission in concluding them . Despite Iraq's 2005 valid constitution doesn't show a stipulation for this principle but the 2004 amended valid law of the general debts authorized the Minister of Finance to conclude debts . But this authorization tends to the optional debts while the obligatory debts have not been mentioned by the aforementioned law . This means that the administration could not resort to this type of debts unless a to this type of debts unless a special law would be issued for this purpose . End