FINANCIAL CONTROL OF THE CENTRAL AUTHORITY OVER THE REVENUES OF LOCAL ADMINISTRATIONS IN IRAQ

In this research,  we dealt with  a basic issue, which is the independence of the local administration, as the recognition of its legal personality is not enough for its independence, but it must be recognized for financial independence, and through that independence it has the authority to  obtain the necessary financial resources to carry out the burdens and tasks entrusted to it, but granting these bodies administrative and financial independence does not naturally mean their complete independence from the central authority, as one of the pillars of the success of  decentralization is the submission of these bodies to government control.  Centralization to preserve the unity of the State, provided that such control is not a restriction on the freedom of local authorities to carry out their work as long as such activities are exercised in accordance with the law, for the purpose of achieving a balance between the central authority and the governorates and preventing encroachment on the powers of either of them.