An analytical study of the causes of the budget deficit of the state in Iraq. | ||
| Journal of Administration and Economics | ||
| Article 1, Volume 0, Issue 93, July 2018, Pages 393-412 | ||
| Author | ||
| Researcher Hana Ali Hussein al-Quraishi | ||
| Abstract | ||
| This study aims to shed light on the fiscal deficit, which suffer from the state budget and to identify the causes and the possibility of developing proposals to address the deficit and the development of the general budget. To achieve this, adopted a researcher on the analytical method in the study actually using many of the reports of official financial support of what has put forward ideas and opinions, as well as to follow the method of theoretical study, which is based on sources desktop Arab and foreign studies and official documents. The study included three sections devoted the first of the general framework of the study, while the second section was devoted to evaluate the foundations of planning and preparation of the general budget of the State in Iraq, the third section the concept of the budget deficit, its causes and ways of dealing with Iraq and, finally, has been the most important conclusions and recommendations of the study. The most important conclusions: 1 - There is an upward trend in the Iraqi budget deficits due to increased public expenditure, particularly ongoing operating expenses at the expense of investment. And continue the oil sector revenues are the dominant sources of revenue on the outcome of the other general taxes and customs revenues or income received from public sector institutions are still a few in the overall contribution to public revenues. 2 - stick to the ongoing budget items and the bases associated with them, which depends on the standard historical and negotiating does not take into account the requests of priority in the allocation of costs to units of the state administrative apparatus and the economic sector will lead to the implementation of the budget is bad and will inevitably lead to failure of the government in achieving its objectives and to respond to the needs of citizens. The researcher recommended: 1 - for the purpose of bridging the budget deficit must work together in both directions: the rationalization of public expenditure and resource development through drawing attention to the policy of economic diversification and conscious to ensure that sources of national income and the exploitation of natural resources of the country so as to reduce dependence on oil revenues. And activation of fiscal policy in the Iraqi economy by stimulating mechanisms of tax policy and customs, because of the importance in enriching the budget with multiple sources. 2 - the adoption of budgets for the development of modern estimates for the public sector units are minutes to their reliance on regulatory tools necessary for coordination between financial regulators and other economic bodies and confirm the effectiveness of the concept of alimony and rationalization of expenditure. | ||
| Keywords | ||
| Axis Accounting | ||
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