SUAAD KADHIM SADDAM AL-JAMMALI,MOHAMMAD JABBAR ATUWAIH
DOI: https://doi.org/It is the area of government debt collection that demonstrates the importance of diversity in traditional and contemporary criminal policy concepts. The collection of these debts by debtors represents an effective model of restorative justice. The civil, criminal and administrative procedural means that the administration undertakes a large part of its procedures, such as settlement and reconciliation, have a great impact in facilitating debtors to face their actions and fulfill their debts with minimal resources and public expenditures, thus avoiding the penalties of deprivation of liberty.