A Legal Study of the Federal General Budget Provisions (2023- 2024- 2025) Governing the Relationship Between the Federal Government and the Kurdistan Regional Government: A Comparative Study"

This study dealt with the federal general budget of the Iraqi state (its financial activity) for the years (23-24-2025), with a focus on the financial relationship between the federal government and the Kurdistan Regional Government - Iraq. After the political change that took place in 2003, Iraq became a federal state, which, according to the Constitution of 2005, resulted in the creation of regions (the Kurdistan Region), which is the only one recognized by the Constitution as a constitutional entity, which means the existence of dual authority (political decentralization), in addition to irregular governorates. In a region (unilateral authority, decentralized administrative authority). The focus of the study was the financial relationship between the center and the region, the financial problems that occurred and most of which still exist, and the legal methods for resolving them.