The College of Law at the University of Baghdad discussed a master’s thesis titled “Constitutional Judiciary Oversight of the Revenues of Provinces Not Organized into a Region,” submitted by the student Iqbal Farhoud Khudair, in the Public Law branch, on Thursday, 11/6/2026, at the college’s Model Court Hall.
The examination committee consisted of the following professors:
- Prof. Dr. Shaimaa Fares Mohammed – Chairman
- Asst. Prof. Dr. Sura Harith Abdul Karim – Member
- Asst. Prof. Dr. Ammar Fawzi Kazem – Member
- Prof. Dr. Ban Salah Abdul Qadir – Member and Supervisor
The thesis aimed to develop a comprehensive legal and constitutional framework for the nature of financial revenues obtained by provinces not organized into a region, determine their position within the system of fiscal decentralization, and highlight the role of the constitutional judiciary in ensuring the protection of these revenues.
The thesis was divided into two chapters: the first addressed the general framework of the revenues of provinces not organized into a region, while the second examined the constitutional judiciary and its role in interpreting constitutional texts and protecting provincial financial revenues.
The study concluded with several recommendations, most notably:
- Enacting comprehensive legislation that defines provincial revenues, regulates collection mechanisms, and clarifies the financial relationship with the federal authority.
- Adopting constitutional amendments or interpretative principles by the Federal Supreme Court aimed at removing ambiguity in revenue distribution and precisely defining exclusive and shared competencies.
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Establishing a national decentralized fiscal policy that includes fair principles for resource distribution, as the state requires a financial strategy to address disparities among provinces.
