The Mechanism for Estimating the Percentage of Illicit Gains in Financial Disclosure Declarations and Its Effectiveness in Protecting Public Funds: A Comparative Study
DOI:
https://doi.org/10.35246/k7bbe949Keywords:
Financial Disclosure Declarations, Protection of Public Funds, Illicit Gains PercentageAbstract
This research aims to demonstrate the impact of the mechanism for estimating the percentage of illicit gains in financial disclosure declarations on its effectiveness in protecting public funds. An effective mechanism must be established to fulfill its primary purpose — safeguarding state assets. To identify the optimal mechanism for achieving this objective, the study adopts an analytical approach to the legislative texts related to this subject in Iraq, in order to identify areas of weakness and deficiency. Additionally, a comparative approach is employed by examining the corresponding legislation in Egypt and Jordan. Specifically, the study compares Iraq’s Federal Commission of Integrity and Illicit Gains Law No. 30 of 2011 (as amended) with the relevant laws in Egyptian and Jordanian legislation.
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References
Legal Books:
I. Hassan Sadiq Al-Marsafawi, Law of Illicit Enrichment, Al-Maaref Establishment, Alexandria, 1982.
II. Dr. Abdul Salam Mohammed Salem, The Crime of Illicit Enrichment, New University House, Alexandria, 2017.
Theses and Dissertations:
I. Hussein Qasim Wahid, The Legal Regulation of Financial Disclosure, Higher Diploma Thesis, University of Baghdad, College of Law, 2018.
II. Ruqayyah Adel Hamzah, Crimes of Financial Disclosure in Iraqi Legislation: A Comparative Study, Master's Thesis submitted to the College of Law and Political Science, University of Basra, 2016.
III. Safaa Jabbar Abdul-Badeiri, The Crime of Illicit Enrichment in Iraqi Legislation: A Comparative Study, Master's Thesis submitted to the College of Law, University of Karbala, 2015.
https://www.unodc.org/romena/ar/uncac.html
IV. Ali Yasser Rakhis, The Provisions of the Crime of Illicit Enrichment and Its Judicial Applications, Research submitted to the Judicial Institute, 2013.
Research Papers and Articles:
I. United Nations Development Programme, The Crime of Illicit Enrichment according to the United Nations Convention against Corruption and Comparative and Iraqi Laws, Iraq, Al-Ins Printing and Publishing Company, publication year not stated.
II. United Nations Development Programme, Financial Disclosure, Iraq, Al-Ins Printing and Publishing Company, publication year not stated.
Legislations:
I. The repealed Illicit Enrichment at the Expense of the People Law No. (15) of 1958.
II. Jordanian Code of Criminal Procedure No. (9) of 1961, as amended.
III. Iraqi Penal Code No. (111) of 1969.
IV. Egyptian Illicit Enrichment Law No. (62) of 1975.
V. Law on the Discipline of State and Public Sector Employees No. (14) of 1991.
VI. Jordanian Anti-Corruption Law No. (62) of 2006.
VII. Integrity and Illicit Enrichment Commission Law No. (30) of 2011, as amended.
VIII. Jordanian Illicit Enrichment Law No. (21) of 2014.
IX. Syrian Illicit Enrichment Law No. (64) of 1958.
X. Palestinian Illicit Enrichment Law No. (1) of 2005.
Treaties:
I. United Nations Convention against Corruption, 2005.
Websites:
I. Article published on the official website of the Supreme Judicial Council of Iraq: https://www.hjc.iq/view
II. Muzila, Lindy and others, Criminalizing Illicit Enrichment to Fight Corruption, The World Bank, 2012. https://documents1.worldbank.org/curated/en
III. Criminalizing the Problem of Unexplained Wealth: Illicit Enrichment Offenses and Human Rights Violations, published on: https://papers.ssrn.com
IV. Criminalization of ‘Possession of Unexplained Property’ and the Fight against Public Corruption: Identifying the Elements of the Offense under the Criminal Law, published on: https://www.ajol.info
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