الجرائم الناشئة عن الاخلال بالقواعد المنظمة لإقرارات كشف الذمة المالية وأثر العقوبات المقررة لها في الحد من ظاهرة الفساد المالي (دراسة مقارنة)

Abstract

Public money is one of the means of the executive authority in managing its public utilities. In order to protect it from loss, all countries enact many laws that include legal rules criminalizing illegal trespassing or illegal use of it. Among those rules are those related to financial disclosure declarations imposed by countries on a certain group of their employees, for the purpose of disclosing their financial liabilities and punishing those who refrain from submitting such declarations. That is why this research aims to clarify the penalties stated by the Iraqi Integrity Commission in the field of financial disclosure declarations and their impact on reducing the phenomenon of financial corruption in Iraq, by following the analytical approach of those texts for the purpose of identifying the points of imbalance and shortcomings in them. In addition to following the comparative approach of countries like Egypt and Jordan for the purpose of benefiting from their strengths. The research included a set of conclusions related to the existence of aspects of legislative deficiency in those rules that affect their effectiveness in reducing the occurrence of these crimes, and put forward several recommendations to address this legislative deficiency, by adding legislative texts that regulate provisions for matters supporting the effectiveness of these rules in decreasing of financial corruption crimes; arises from a breach of the rules governing financial disclosure statements.