((Reforming the reality of the general budget in Iraq according to the criteria of efficiency allocations An analytical study for the period 2004-2018))

الملخص

The Iraqi budget before 2003 suffers from the actual deficit problem due to the decrease in the number of oil exports and the decrease in state revenues, but after 2003 and after the improvement of the financial situation of the country (increased state revenues) due to the lifting of the blockade on Iraq and the increase in the quantities of oil exported, the problem that the public budget suffers from is the deficit Planned from (2004-2018). Because of the dependence on oil revenues, it was noticed that in the case of increased oil prices, the state’s revenues increase, so the waste and spending in spending increases as happened in 2011 and 2012, and in the case of low oil prices, the state shrinks its expenditures, as happened in 2014 and increased The costs of the war against ISIS The state pursued austerity policy. Iraq also suffers in preparing the state’s general budget by relying on the traditional budget (budget for items), which has become inconsistent with the size of developments in spending and increasing current expenditures and weak investment expenditures. Therefore, the type of budget adopted by the country in preparing the public budget must change in order to improve the situation Country economy. In order to assist officials in preparing the general budget, through the relationship between the actual budget and the estimated budget, the actual and estimated expenditures were analyzed and the comparison between the actual and the planned based on the allocative efficiency indicators for the purpose of diagnosing deviations and addressing them by relying on laws in making estimates that are based on accurate scientific foundations.