Publication

1. The Legal Framework of Tax Offsetting in Light of the Provisions of the Iraqi Income Tax Law – Published in Anbar University Journal for Human Sciences, 2009.

2. Causes of Tax Evasion in Iraq and Methods of Addressing It – Published in Al-Qadisiyah University Journal, 2010.

3. Legal Protection of Privacy in the Field of Taxation – Published in Kirkuk University Journal for Legal and Political Sciences, 2010.

4. Applicability of the Income Tax Law to Profits Derived from Illicit Sources – Published in Al-Ma’arif College Journal, 2016.

5. Tax Treatment of Foreign Investment in Iraq under Law No. 13 of 2006 – Published in Anbar University Journal for Legal Sciences, 2013.

6. The Authority of the Kurdistan Region and Provinces Not Incorporated into a Region to Borrow Funds – Accepted for publication in Duhok University Journal.

7. The Role of the Judiciary in Protecting the Taxpayer’s Privacy – Accepted for publication in Iraqi University Journal for Legal Sciences.

8. Methods of Tax Assessment on Foreign Projects: A Comparative Study – Accepted for publication in Anbar University Journal for Legal and Political Sciences.

Lectures

No.	Subjects	Lectures	Stage	File	Video
1	Public finance and tax legislation	tax secret	Second
2	Public finance and tax legislation	The legal basis for a tax secret	Second
3	Public finance and tax legislation	Types of professional (tax) secrets	Second
4	Public finance and tax legislation	Disclosure of tax secrets	Second
5	Public finance and tax legislation	The position of comparative legislation on tax rev	Second
6	Public finance and tax legislation	Definition of tax evasion and its types	Second
7	Public finance and tax legislation	The trend in favor of the right to view the accoun	Second
8	Public finance and tax legislation	The effect of tax secrecy on the right of access	Second
9	Public finance and tax legislation	tax inspection	Second
10	Public finance and tax legislation	The position of the Iraqi legislator from the tax	Second
11	Public finance and tax legislation	International tax evasion and financial secrecy in	First
12	Public finance and tax legislation	The relationship of international tax evasion with	Second
13	Public finance and tax legislation	References	Second

Academic certificates

Academic Qualifications

• Ph.D. – Islamic University, Lebanon, Criminal Law – Doctorate Degree 2021

• Master’s Degree – Al-Nahrain University, Law – Financial Legislation, 2004

• Bachelor’s Degree – Al-Nahrain University, Public Law, 2001

Supervision

Supervised Theses

1. Legal Protection of Privacy in the Field of Taxation: A Comparative Study – Student: Mohammed Hatem Faraj – Status: Successfully Defended

2. Tax Treatment of Foreign Projects and Its Impact on Investment: Iraq as a Case Study – Student: Ziyad Matlab Mukhallaf – Status: Successfully Defended

3. The Role of Domicile in Addressing Tax Issues – Student: Marwa Mowafaq Bate’ – Status: In Progress

4. The Role of Oversight Bodies in Evaluating the Performance of the Tax Administration – Student: Enas Nihad Shukr – Status: In Progress

Other

• Participation in several scientific seminars

• Participation in community service training courses

• Member of examination committees for several Master’s theses

• Supervisor of multiple Master’s theses

• Teaching various courses in the Public Law Department at both undergraduate and postgraduate levels

Courses Taught

1. Public Finance and Tax Legislation – University of Anbar, College of Law and Political Science

2. Constitutional Law – University of Anbar, College of Law and Political Science

3. Commercial Law – University of Anbar, College of Law and Political Science

4. Administrative Law – University of Anbar, College of Law and Political Science (Postgraduate Studies)

5. Principles of Economics – University of Anbar, College of Law and Political Science

6. History of Law – University of Anbar, College of Law and Political Science

7. Commercial Papers – Al-Ma’arif University College, Department of Law

8. Commercial Law and Commercial Papers – Al-Salam University College (Private University)