The study dealt with the importance of the federal structure in general and then the foundations of the federal structure in Iraq according to the permanent Iraqi constitution of 2005, in particular. After the period following 2003 and the change that occurred in Iraq, the process of actual application of federalism began, and thus Iraq transformed from the framework of a simple state to the framework of a complex state, through what was stipulated in the State Administration Law for the Transitional Period and the Permanent Iraqi Constitution of 2005. The permanent constitution did not differ much from the State Administration Law for the Transitional Period in the matter of its interest in federalism and providing some important details about it, as the permanent constitution relied in many of its articles on the State Administration Law for the Transitional Period.
The methods used in this research (descriptive, analytical) to describe federalism in the Iraqi reality, and to analyze the problems based on it.
The research was divided into three sections. In the first section, we discussed the concept of federalism. The second section was devoted to explaining the formation of the federal state and the formation of regions in Iraq. As for the third section, it included the constitutional loopholes in the relationship between the federal authorities and the regional authorities and local administrations.