The legislative policy of objecting to administrative decisions and their impact on the stability and promotion of the principle of good citizenship: an analytical and inferential study within the framework of the effective Iraqi administrative and tax le

Abstract

Most of the international, regional and local legislations, including the latter in Iraq, seek to attempt to formulate their legal rules in an accurate and consistent manner with achieving a balance between the public and private interests of individuals in a manner that achieves harmony and the goal in achieving justice. But at the same time, we may find that legislation is not free of ambiguity or conflict, so to speak, which constitutes negative effects, whether in theoretical or practical applications on human and citizen rights. This leads to reluctance and away from achieving the principle of good citizenship and instability for the citizen in his country, and perhaps the most prominent thing that appears about that in the legislation that regulates the activities of the public administration that is most prejudicial in direct dealing with individuals, such as administrative and tax legislation. The administrative decisions issued regarding this organization may be the objection mechanism for an error or violation of the law in the decision among the most important reasons for affecting good citizenship.