شفافية الموازنة العامة في العراق للمدة (2010-2017)‎ : دراسة مقارنة

الملخص EN

The aim of the research is to study the possibility of the citizen and civil society in Iraqaccessing financial data on public revenues, expenditures and debts, by making thegovernment provide budget documents in a timely manner, as well as citizen participationin various stages of preparing and implementing the public budget, despite the Ministryof Finance launching a site The open budget portal, but Iraq still gets the late ranks in theinternational survey of the open budget due to the existence of a number of obstacles tomaking data available at the appropriate time and the lack of opportunities for citizens toprepare and monitor the budget as well as counting The legislative committees examineand publish reports on the analysis of the Executive Authority's budget proposal via theInternet or not to publish the final accounts report via the Internet and then the researchhas concluded that Iraq lacks the application of financial transparency standards in theperiod (2010-2017), and it was recommended that we should benefit from the expertiseInternational institutions for the purpose of enhancing financial transparency in Iraq, strengthening oversight institutions as well as making available the required documents.