Fiscal decentralization: A review of the Iraqi Constitution of 2005

Abstract. Every state needs something to suit its demands, whatever form, and there is no disagreement over this; what matters how allocate revenues for the federal states. There specific way or ready model distributing financial competencies between government states, but it varies from state. Iraqi legislators adopted method of political decentralization regional administrative decentralization, as outlined in State Administration Law Transitional Period 2004, Constitution year 2005. are many problems resulting overlapping jurisdictions legislative insufficiency a jurisdiction party. The concept local development has outgrown reliance on central system that countries used 1960s 1970s, can longer be sustained rational manner. For purpose studying subject legal point view, we followed this research binary division approach, was divided into two parts: first section deals with nature second Republic Iraq 2005, conclusion reached several results proposals We will mention at end our research.