Criminal protection to the Financial Disclosure Report in Iraqi Legislation Comparative study))

Abstract

    The legislator in all countries of the world has provided protection for enjoyed by the people of influence and that enables them to hide their crimes, it was to be the existence of the texts required high office holders to disclose   Finance, in order to prevent non-profit project.  the graft cannot be achieved without financial disclosure, which should be based on identification of illicit increase money employee or designate a public service report, and this increase is illegitimate cannot be detected only in charge of the commitment of the two things, the first is to provide financial disclosure report on schedule, and the second is the accuracy of the information mentioned in this report, and without commitment to these two things a crime Illegal earning just be ink on paper. And to financial disclosure system to be effective, it had to be protected for a briefing criminal, to ensure that the taxpayer's commitment to submit the report and his health, to prejudice this.money, by criminalizing infringement upon and exploited, but this criminality did not put an end to the assault as a result of the powers