Abstract
The Citizen Fund is one of the most innovative funds in Iraq in accordance with the law of the Iraqi National Oil Company in force, where the Fund grants a special share to every Iraqi citizen living and resident of the revenues from the sale of oil and gas after determining a special percentage, the existence of this fund is a means of raising the standard of living of the Iraqi citizen by determining a certain percentage of oil revenues to be distributed in shares to Iraqi citizens residing in Iraq, which will provide economic recovery and development of financial resources with various projects that benefit the citizens if it is applied optimally.
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