Financial powers of provincial councils under the Second Amendment Law Of the Law of Governorates not organized in Region No. 21 of 2008

Abstract

The decentralization administrative is conceived as one of most important of administrative organization to the modern state . After the issuance of the permanent constitution of Iraq in 2005 adopted on the system of administrative decentralization administrative in the management of the Iraqi provinces . On that basis a law concerning provinces are not organized in territory , no 21 of 2008 , which were given wide powers related to administrative and financial . The financial autonomy to local units is an important element to ensure the proper application of administrative decentralization system , in addition to the availability of financial resources, as the strength of this system depends on the availability of financial resources . do not benefit from grant of provinces councils multiple and significant of financial resources that are sufficient to be able to implement these powers ,therefore the lack of financial resources make the provinces councils under the control of the central financial authorities , also makes it affiliates .