The Loss of the Main Objectives of the General Budget in Iraq for the Period (2015-2019), an Analytical Study
Kut University College Journal for Humanitarian Science,
2022, Volume 3, Issue 1, Pages 59-71
AbstractThe general budgeting systems followed after 2003 in Iraq are based on sections and items. It focuses on achieving revenue without any consideration for medium or long-term planning. Productivity and performance factors are not evaluated. Revenue realization focuses on rules, procedures and regulations more than Its focus is on economic efficiency. Public expenditures are determined in the light of their implications because of a lack of focus on the optimal use of these resources, resulting in a waste of these resources. This means that public budgets in Iraq are structured on the basis that public expenditures are classified administratively, i.e. General expenses are distributed to departments and ministries whose budgets are included in the general budget in the form of appropriations or annual allocations, then these annual amounts allocated to each administrative unit are classified in a qualitative form, according to the purpose of the expenditure, which are called expenditure items or items of expenditure and are often similar . The budgets are a replication of what has been the general budgets in Iraq since 2004, which differ from each other except in the estimated figures of public revenues and public expenditures, as they can be described as distributive budgets whose main task is to distribute Iraqi oil revenues at the exchange doors. Without leading to a qualitative or structural change in the structure of the Iraqi economy.
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