شفافية الموازنة العامة في القانون العراقي

Abstract EN

That the general budget law is one of the most important laws issued by the legislature annually, and this importance comes from the suspension of state institutions and service projects from life unless this law is adopted, because the financing of these projects is linked to the general budget law, and it is important to conclude that the public budget is the philosophy of the state economic, social, political and financial, and in view of this importance there should be accuracy in the stages of the formation of this law and that these stages be subject to the principle of transparency and the public to be informed of the finances of the public.

The state how it is spent and what are the benefits of the expenditure process as well as the revenues collected to cover public spending, and that the competent authorities put the principle of transparency in all stages of the budget, starting with the preparation of the general budget law by the executive branch through its adoption and approval by the legislature and its approval by the President of the Republic and its publication in the official gazette, as well as should be available the transparency of the budget in the most important stages of the general budget, the stage of its implementation and control over the implementation of its provisions