The financial duties of individuals are part of the duties imposed on individuals towards the state, as they are among the important responsibilities that individuals must adhere to because they meet the general needs of individuals and are used collectively. This means that harming them leads to harming individuals in general in the state because it is a duty to protect them. It is not only the state's responsibility, as is believed, but also the individuals' duty to protect it, preserve it, and not harm it. The state also sought to strengthen and develop its economy by imposing a duty on individuals, which is the duty to pay public taxes to the state, in order to ensure the continuation of its public facilities to meet the needs of individuals .
The research problem centers on the insufficiency of the constitutional texts regulating individuals’ financial duties towards the state, their ambiguity at the federal level, and their inclusion in Chapter Two of the Constitution of the Republic of Iraq for the year 2005, which concerns rights and freedoms. This raises several problems, including: Are the texts clear in imposing financial duties on individuals? Are these duties imposed on individuals to comply with them or to protect them?