Arabic 
English 
A doctoral thesis at the College of Law and Political Science at Kirkuk University: discussed the subjectivity of financial law and the effectiveness of its punishment
The thesis submitted by the student: Marwan Mahmoud Raouf aimed to clarify and analyze financial laws and study their texts in particular, and unify legislative visions in highlighting a special code for financial laws and finding realistic solutions to the problems that our country suffers from today in the practical field, as well as gaining the satisfaction of those charged with implementing these. Laws, as well as highlighting the paramount importance of financial laws and the feasibility of penalties approved by the legislator.
The thesis concluded that financial law has complete and undeniable autonomy, which is represented by its enjoyment of scientific divisions, studies and research, and is available in including provisions related to financial affairs, and was achieved by the emergence of a set of basic principles that aim to provide the state’s public treasury with the funds necessary to cover public expenses by imposing fees and taxes. And explain how to collect it.
