{"id":4530,"date":"2025-08-04T19:13:24","date_gmt":"2025-08-04T19:13:24","guid":{"rendered":"https:\/\/fr.colaw.uobaghdad.edu.iq\/?p=4530"},"modified":"2025-08-04T19:13:24","modified_gmt":"2025-08-04T19:13:24","slug":"la-faculte-de-droit-discute-un-memoire-de-master-sur-les-taxes-douanieres-dans-letat-federal-lirak-comme-modele","status":"publish","type":"post","link":"https:\/\/fr.colaw.uobaghdad.edu.iq\/?p=4530","title":{"rendered":"La Facult\u00e9 de droit discute un m\u00e9moire de master sur les taxes douani\u00e8res dans l\u2019\u00c9tat f\u00e9d\u00e9ral \u2013 L\u2019Irak comme mod\u00e8le"},"content":{"rendered":"

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La Facult\u00e9 de droit de l\u2019Universit\u00e9 de Bagdad a discut\u00e9 le dimanche 3 ao\u00fbt 2025, le m\u00e9moire de master intitul\u00e9 \u00ab Les taxes douani\u00e8res dans l\u2019\u00c9tat f\u00e9d\u00e9ral \u2013 l\u2019Irak comme mod\u00e8le \u00bb, pr\u00e9sent\u00e9 par l\u2019\u00e9tudiant Karar Mohammed Sabah, au d\u00e9partement de droit public.<\/strong><\/span><\/p>\n

Le m\u00e9moire vise \u00e0 analyser les taxes douani\u00e8res en tant que ressource financi\u00e8re essentielle, en soulignant leur nature juridique et \u00e9conomique ainsi que leur r\u00f4le dans le soutien au budget de l\u2019\u00c9tat et la r\u00e9gulation de l\u2019activit\u00e9 \u00e9conomique.<\/strong><\/span><\/p>\n

La recherche comprend deux chapitres : le premier sur le cadre conceptuel des taxes douani\u00e8res et de l\u2019\u00c9tat f\u00e9d\u00e9ral, le second sur leur organisation dans un \u00c9tat f\u00e9d\u00e9ral.<\/strong><\/span><\/p>\n

Parmi les principales recommandations :<\/strong><\/span>
\n1. Modifier l\u2019article 110 de la Constitution irakienne de 2005 pour accorder \u00e0 l\u2019autorit\u00e9 f\u00e9d\u00e9rale une comp\u00e9tence exclusive et claire en mati\u00e8re de taxation douani\u00e8re.<\/strong><\/span>
\n2. Adopter des lois et des m\u00e9canismes assurant l\u2019unification des proc\u00e9dures et des taux douaniers dans tous les postes frontaliers.<\/strong><\/span>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column]

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