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مكافأة نهاية الخدمة في إطار القانون المالي
Keywords: end of service bonus, employee, general budget, retirement, expenditures, revenues.
PROCEEDINGS OF 8th INTERNATIONAL LEGAL ISSUES CONFERENCE
Faculty of Law / Tishk International University
Date:1-2. February 2024
Venue: Kurdistan Region- Erbil
ISBN: 979-8-9890269-1-3
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Lect. Dr. Lanja Salih Hama tahir Lect. Dr. Mohammed Salih Saber
College of medicine College of law and political sciences
University of Kirkuk University of Kirkuk
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Abstract
An employee spends his prime youth in the public job serving the public interest. The majority of countries worldwide, including Iraq, work to pay attribute to that service by allocating a sum of money granted to the employee upon retirement only once. This sum of money is known as “The End of Service Bonus”. This bonus is given to the employee after meeting the requirements set by the law, which means that those employees who are referred to retirement and do not meet these conditions are inevitably deprived of this bonus. This requires researching for the basis adopted by the legislator in granting this bonus and the extent to which it observes the rules of justice. Moreover, these amounts have special financial and economic negative effects, as the source of financing them is from the state budget and not from the retirement fund, as is the case with the pension. This means that it will cause negative effects that will undoubtedly be reflected in the general budget, in both its revenue and expenditure parts. Thus, this bonus would be considered as one of the articles and aspects of expenditure and spending in the state’s general budget. This is what prompts us to ask the legislator to finance this right from the State Employees’ Pension Fund, provided that it allocates a proportion in the general budget of the fund to pay part of this bonus. This proportion would assist the fund to provide sufficient financial funds to pay this right and to prevent its financial depletion in the future, if it alone bears the burdens of paying the amounts of this reward.
قائمة المصادر
أولاً: الكتب
ثانيًا: الرسائل والاطروحات
ثالثًا: البحوث
رابعًا: القوانين والدساتير