قياس الوهم المالي و أثره في الانفاق الحكومي العراق : حالة دراسية للمدة (2000-2017)‎

Abstract EN

According to the theory of financial illusion, citizens in general do not have a correct perception of financial information systematically, and by mistake they demand for more government expenditure, the problem of research is that one of the reasons for increased government spending is the financial illusion of the citizen.

The research aims to analyze the impact of government revenue resources in expenditures of the public sector in the Iraqi economy based on this theory.

The importance of research comes from the fact that the financial illusion of citizens creates the motivation of politicians and decision makers to increase government public spending, The research assumed that both oil revenues and tax revenues, whether direct or indirect, caused financial illusion of individuals on public expenditure in the Iraqi economy.

The research has reached a number of results, perhaps the most important of these is that the financial illusion in the Iraqi economy can be explained by the per capita oil revenues and the direct tax revenues which the government receives, but the Iraqi individual does not believe that there is a financial illusion as a result of what the government receives indirect taxes from him.

In order to prevent financial illusion, the use of oil revenues must be reduced gradually and as much as possible