The Legal System of the Higher Education Fund in Iraqi Law

Authors

Keywords:

fund, higher education, ministry, instructions, board of directors

Abstract

The funds of higher education were established in Iraqi universities and institutes under Instructions No. (122) in 1999 as a means to support educational institutions, maximize revenues, untie jams, and activate the role of their employees. These funds carried out fundamental financial tasks as they covered a significant part of the expenses of these important institutions. Despite the importance that these funds have occupied, at least in terms of their scope of work, there is still legislative apathy. The legislator did not regulate its provisions in a specific law showing the nature of work, how to prepare its budget, and clarify the powers of its board of directors, leaving the matter to instructions. We intended to study this fund and get acquainted with its nature, sources of funding, and ways of spending, as it constitutes a good financial support for institutions of higher education and scientific research in Iraq.

References

أولاً: الكتب:

First: Books:

I. د. أحمد الدخيل: المالية العامة من منظور قانوني، ط1، المؤسسة الحديثة للكتاب، لبنان، 2019.

II. د. جهاد سعيد خصاونة: المالية العامة والتشريع الضريبي وتطبيقاتها العملية وفق التشريع الأردني، ط1، دار وائل للطباعة والنشر، عمان، الأردن، 1999.

III. د. خليل محمد حسن الشماع: مبادئ الإدارة مع التركيز على إدارة الأعمال، ط5، دار المسيرة للنشر والتوزيع، عمان، الأردن، 2007.

IV. د. رائد ناجي أحمد: المالية العامة والتشريع المالي في العراق، ط1، العاتك لصناعة الكتاب، القاهرة، 2012.

V. د. صبا نعمان رشيد الويسي: قانون العمل، طبعة جديدة ومنقحة، مكتبة نور العين، بغداد، 2020.

VI. كامل علاوي كاظم وحسن لطيف كاظم: الاقتصاد السياسي للتعليم في العراق-تحدي الفرصة الأخيرة، ط1، مركز الرافدين للحوار، بيروت، 2020.

VII. د. لنجه صالح حمه طاهر: صناديق الثروة السيادية- دراسة قانونية مقارنة، ط1، مركز الرافدين للحوار، بيروت، 2021.

VIII. د. ماهر صالح علاوي: مبادئ القانون الإداري، ط1، العاتك لصناعة الكتاب، القاهرة، 1996.

IX. د. هشام محمد البدري: الصناديق والحسابات الخاصة، ط1، دار النهضة العربية، القاهرة، 2015.

ثانياً: البحوث والدوريات:

Second: Researches and periodicals:

I. د. احسان شاكر عبد الله وزكريا يونس أحمد: عقد المساطحة والشكلية في القوانين المدنية والتجارية العراقية، بحث منشور في مجلة جامعة تكريت للعلوم القانونية والسياسية، ع4، س1، 2009.

II. اسراء ناطق عبد الهادي: المسؤولية المدنية في عقد خدمات المكاتب الاستشارية(للقطاع العام والخاص)، بحث منشور في مجلة جامعة الأنبار للعلوم القانونية والسياسية، المجلد4، ع2، 2013.

III. سنان رحيم جاسم: تقييم الأداء المالي لكلية الإدارة والاقتصاد في جامعة الأنبار وأثر النزوح على مساهمتها في تطوير المؤسسات التعليمية(دراسة تحليلية للفترة من 2013-2017)، بحث منشور في مجلة جامعة الانبار للعلوم الاقتصادية والإدارية، المجلد10، ع23، س2018.

IV. د. علي غني عباس: أثر السياسة الادخارية على الموازنة العامة، بحث منشور في مجلة كلية القانون للعلوم القانونية والانسانية، المجلد11، ع43، س2022.

V. د.عمرو هشام محمد: العلاقة بين تمويل التعليم العالي وتطوره في القطاعين الحكومي والخاص في العراق بعد عام 2003، بحث منشور في مجلة المستنصرية للدراسات العربية والدولية، المجلد 14، ع59، س 2017.

VI. ممتاز مطلب: التنظيم القانوني لصناديق الاستثمار، بحث منشور في كلية القانون للعلوم القانونية والسياسية، جامعة كركوك، مجلد3، ع8، س2014.

VII. د. هيفاء مزهر الساعدي واشراق صباح الأعرجي: صناديق الاستثمار بين أهميتها واغفال المشرع لها، بحث منشور في مجلة أهل البيت عليهم السلام، ع21، س2017.

ثالثاً: القوانين والقرارات والتعليمات:

Third: Laws, decisions, and instructions:

I. القانون المدني العراقي رقم(40) لسنة 1951 المعدل.

II. قانون تحصيل الديون الحكومية رقم(56) لسنة 1977 المعدل.

III. قانون مكاتب الخدمات العلمية والاستشارية في مؤسسات التعليم العالي رقم(7) لسنة 1997 النافذ.

IV. قانون التعليم الأهلي رقم(25) لسنة 2016 النافذ.

V. قرار مجلس قيادة الثورة (المنحل) رقم (82) لسنة 1997 المعدل.

VI. قرار مجلس قيادة الثورة (المنحل) رقم (38) لسنة 1998 المعدل.

VII. تعليمات صندوق التعليم العالي رقم (122) لسنة 1999 المعدلة النافذة.

VIII. التعليمات رقم (146) لسنة 2002 الخاص بالتعديل الأول لتعليمات صندوق التعليم العالي رقم(122) لسنة 1999.

IX. التعليمات رقم (154) لسنة 2004 الخاص بالتعديل الثاني لتعليمات صندوق التعليم العالي رقم(122) لسنة 1999.

X. التعليمات رقم (171) لسنة 2018 الخاص بالتعديل الثالث لتعليمات صندوق التعليم العالي رقم(122) لسنة 1999.

رابعاً: المصادر الأجنبية:

Fourth: Foreign resources:

I. Abbas, A, G. (2022) The impact of savings policy on the public budget. A research published in the Journal of the College of Law for Legal and Human Sciences, Volume 11, P43.

II. Abdul-Hadi, E, N. (2013) Civil Liability in Consulting Office Services Contract (for the public and private sectors). A research published in the Journal of Anbar University for Legal and Political Sciences, Volume 4, Volume 2.

III. Ahmed, R, N. (2012) Public Finance and Financial Legislation in Iraq. 1st Edition, Al-Atak Book Industry, Cairo.

IV. Al-Badri, H, M. (2015) Funds and Special Accounts. 1st Edition, Dar Al-Nahda Al-Arabiya, Cairo.

V. Al-Dakhil, A. (2019) Public Finance from a Legal Perspective. 1st Edition, Modern Book Foundation, Lebanon.

VI. Allawi, M, S. (1996) Principles of Administrative Law. 1st Edition, Al-Atak for the Book Industry, Cairo.

VII. Al-Saadi, H, M., and Al-Araji, I, S. (2017) Investment funds between their importance and the legislator's omission. A research published in the Journal of Ahl Al-Bayt, p. 21.

VIII. Al-Shama`a, K, M, H. (2007) Principles of Management with a Focus on Business Administration. 5th Edition, Dar Al-Masira for Publishing and Distribution, Amman, Jordan.

IX. Al-Waisi, S, N, R. (2020) Labor Law, new and revised edition. Noor Al-Ain Library, Baghdad.

X. Government Debt Collection Law No. (56) of 1977, as amended.

XI. Higher Education Fund Instructions No. (122) for the year 1999, amended and enforced.

XII. Instructions No. (146) for the year 2002 regarding the first amendment to the instructions of the Higher Education Fund No. (122) for the year 1999.

XIII. Instructions No. (154) of 2004 regarding the second amendment to the instructions of the Higher Education Fund No. (122) of 1999.

XIV. Instructions No. (171) of 2018 regarding the third amendment to the instructions of the Higher Education Fund No. (122) of 1999.

XV. Iraqi Civil Code No. (40) of 1951 as amended.

XVI. Jassim, S, R. (2018) Evaluating the financial performance of the College of Administration and Economics at Anbar University and the impact of displacement on its contribution to the development of educational institutions: An analytical study for the period from 2013-2017). A research published in Anbar University Journal of Economic and Administrative Sciences, Volume 10, P23.

XVII. Kazem, K, A., and Kazem, H, L. (2020) The Political Economy of Education in Iraq: The Challenge of the Last Chance. 1st Edition, Al-Rafidain Center for Dialogue, Beirut.

XVIII. Khasawneh, J, S. (1999) Public Finance and Tax Legislation and its Practical Applications According to Jordanian Legislation. 1st Edition. Wael House for Printing and Publishing, Amman, Jordan.

XIX. Law No. (7) of 1997 in force for scientific and advisory services offices in higher education institutions.

XX. Matlab, M. (2014) Legal Regulation of Investment Funds. A research published in the College of Law for Legal and Political Sciences, University of Kirkuk, Vol. 3, Vol. 8.

XXI. Muhammad, A, H. (2017) The relationship between the financing of higher education and its development in the public and private sectors in Iraq after 2003. A research published in Al-Mustansiriya Journal for Arab and International Studies, Volume 14, P59.

XXII. Private Education Law No. (25) of 2016 in force.

XXIII. Resolution of the Revolutionary Command Council (Dissolved) No. (82) for the year 1997, amended.

XXIV. Resolution of the Revolutionary Command Council (Dissolved) No. (38) for the year 1998, amended.

XXV. Taher, L. (2021) Sovereign Wealth Funds: A Comparative Legal Study. 1st Edition, Al-Rafidain Center for Dialogue, Beirut.

References

First: Books:

I.D. Ahmad Al-Dakhil: Public Finance from a Legal Perspective, 1st edition, Modern Book Foundation, Lebanon, 2019.

II. Dr.. Jihad Saeed Khasawneh: Public Finance and Tax Legislation and Its Practical Applications According to Jordanian Legislation, 1st Edition, Dar Wael for Printing and Publishing, Amman, Jordan, 1999.

III. Dr.. Khalil Muhammad Hassan Al-Shammaa: Principles of Management with a Focus on Business Administration, 5th Edition, Dar Al-Masirah for Publishing and Distribution, Amman, Jordan, 2007.

IV. Dr.. Raed Naji Ahmed: Public Finance and Financial Legislation in Iraq, 1st Edition, Al-Atak for the Book Industry, Cairo, 2012.

V.d. Saba Noman Rashid Al-Wisi: The Labor Law, a new and revised edition, Noor Al-Ain Library, Baghdad, 2020.

VI. Kamel Allawi Kazem and Hassan Latif Kazem: The Political Economy of Education in Iraq - The Challenge of the Last Chance, 1st Edition, Al-Rafidain Center for Dialogue, Beirut, 2020.

VII. Dr.. Najah Salih, Hama Taher: Sovereign Wealth Funds - A Comparative Legal Study, 1st Edition, Al-Rafidain Center for Dialogue, Beirut, 2021.

VIII. Dr.. Maher Salih Allawi: Principles of Administrative Law, 1st Edition, Al-Atak for the Book Industry, Cairo, 1996.

IX. Dr.. Hisham Mohamed Al-Badri: Funds and Special Accounts, 1st edition, Dar Al-Nahda Al-Arabiya, Cairo, 2015.

Second: Research and Periodicals:

I.D. Ihsan Shaker Abdullah and Zakaria Younes Ahmed: Musataha Contract and Formalism in Iraqi Civil and Commercial Laws, research published in Tikrit University Journal of Legal and Political Sciences, Issue 4, Issue 1, 2009.

II. Israa Nateq Abdul-Hadi: Civil Responsibility in Contracting Services of Consulting Offices (for the Public and Private Sectors), a research published in the Anbar University Journal of Legal and Political Sciences, Volume 4, P2, 2013.

III. Sinan Rahim Jassim: Evaluation of the financial performance of the Faculty of Administration and Economics at the University of Anbar and the impact of displacement on its contribution to the development of educational institutions (analytical study for the period from 2013-2017), a research published in the Anbar University Journal of Economic and Administrative Sciences, Volume 10, P. 23, S 2018.

IV. Dr.. Ali Ghani Abbas: The Impact of Savings Policy on the Public Budget, research published in the Journal of the College of Law for Legal and Human Sciences, Volume 11, P. 43, S. 2022.

V. Dr. Amr Hisham Muhammad: The relationship between financing higher education and its development in the public and private sectors in Iraq after 2003, a research published in Al-Mustansiriya Journal of Arab and International Studies, Volume 14, P. 59, Q. 2017.

VI. Mumtaz Muttalib: The Legal Regulation of Investment Funds, a research published in the College of Law for Legal and Political Sciences, University of Kirkuk, Volume 3, No. 8, Q 2014.

VII. Dr.. Haifa Muzher Al-Saadi and Ishraq Sabah Al-Araji: Investment funds between their importance and the legislator’s omission of them, research published in Ahl Al-Bayt magazine, peace be upon them, p. 21, Q. 2017.

Third: Laws, decisions and instructions:

I. Iraqi Civil Law No. (40) of 1951, as amended.

II. Government Debt Collection Law No. (56) of 1977, as amended.

III. Law No. (7) of 1997 on scientific and advisory services offices in higher education institutions.

IV. Private Education Law No. (25) of 2016 in force.

V. Revolutionary Command Council (dissolved) Resolution No. (82) of 1997 as amended.

VI. The (dissolved) Revolutionary Command Council Resolution No. (38) of 1998, as amended.

VII. Higher Education Fund Instructions No. (122) for the year 1999 amended in force.

VIII. Instructions No. (146) for the year 2002 regarding the first amendment to the instructions of the Higher Education Fund No. (122) for the year 1999.

IX. Instructions No. (154) for the year 2004 regarding the second amendment to the instructions of the Higher Education Fund No. (122) for the year 1999.

X. Instructions No. (171) for the year 2018 regarding the third amendment to the Higher Education Fund instructions No. (122) for the year 1999.

Fourth: Foreign resources:

I. Abbas, A, G. (2022) The impact of savings policy on the public budget. A research published in the Journal of the College of Law for Legal and Human Sciences, Volume 11, P43.

II. Abdul-Hadi, E, N. (2013) Civil Liability in Consulting Office Services Contract (for the public and private sectors). A research published in the Journal of Anbar University for Legal and Political Sciences, Volume 4, Volume 2.

III. Ahmed, R, N. (2012) Public Finance and Financial Legislation in Iraq. 1st Edition, Al-Atak Book Industry, Cairo.

IV. Al-Badri, H, M. (2015) Funds and Special Accounts. 1st Edition, Dar Al-Nahda Al-Arabiya, Cairo.

V. Al-Dakhil, A. (2019) Public Finance from a Legal Perspective. 1st Edition, Modern Book Foundation, Lebanon.

VI. Allawi, M, S. (1996) Principles of Administrative Law. 1st Edition, Al-Atak for the Book Industry, Cairo.

VII. Al-Saadi, H, M., and Al-Araji, I, S. (2017) Investment funds between their importance and the legislator's omission. A research published in the Journal of Ahl Al-Bayt, p. 21.

VIII. Al-Shama`a, K, M, H. (2007) Principles of Management with a Focus on Business Administration. 5th Edition, Dar Al-Masira for Publishing and Distribution, Amman, Jordan.

IX. Al-Waisi, S, N, R. (2020) Labor Law, new and revised edition. Noor Al-Ain Library, Baghdad.

X. Government Debt Collection Law No. (56) of 1977, as amended.

XI. Higher Education Fund Instructions No. (122) for the year 1999, amended and enforced.

XII. Instructions No. (146) for the year 2002 regarding the first amendment to the instructions of the Higher Education Fund No. (122) for the year 1999.

XIII. Instructions No. (154) of 2004 regarding the second amendment to the instructions of the Higher Education Fund No. (122) of 1999.

XIV. Instructions No. (171) of 2018 regarding the third amendment to the instructions of the Higher Education Fund No. (122) of 1999.

XV. Iraqi Civil Code No. (40) of 1951 as amended.

XVI. Jassim, S, R. (2018) Evaluating the financial performance of the College of Administration and Economics at Anbar University and the impact of displacement on its contribution to the development of educational institutions: An analytical study for the period from 2013-2017). A research published in Anbar University Journal of Economic and Administrative Sciences, Volume 10, P23.

XVII. Kazem, K, A., and Kazem, H, L. (2020) The Political Economy of Education in Iraq: The Challenge of the Last Chance. 1st Edition, Al-Rafidain Center for Dialogue, Beirut.

XVIII. Khasawneh, J, S. (1999) Public Finance and Tax Legislation and its Practical Applications According to Jordanian Legislation. 1st edition. Wael House for Printing and Publishing, Amman, Jordan.

XIX. Law No. (7) of 1997 in force for scientific and advisory services offices in higher education institutions.

XX. Matlab, M. (2014) Legal Regulation of Investment Funds. A research published in the College of Law for Legal and Political Sciences, University of Kirkuk, Vol. 3, Vol. 8.

XXI. Muhammad, A, H. (2017) The relationship between the financing of higher education and its development in the public and private sectors in Iraq after 2003. A research published in Al-Mustansiriya Journal for Arab and International Studies, Volume 14, P59.

XXII. Private Education Law No. (25) of 2016 in force.

XXIII. Resolution of the Revolutionary Command Council (Dissolved) No. (82) for the year 1997, amended.

XXIV. Resolution of the Revolutionary Command Council (Dissolved) No. (38) for the year 1998, amended.

XXV. Taher, L. (2021) Sovereign Wealth Funds: A Comparative Legal Study. 1st Edition, Al-Rafidain Center for Dialogue, Beirut.

Published

2023-06-15

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Section

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