أثر استعمال الاستدامة المالية في الحد من مشاكل إعداد الموازنة العامة للدولة

Abstract EN

The study tackles the impact of using fiscal sustainability in reducing the problems of preparing the state budget.

The issue of fiscal sustainability is the concern of researchers and economists because fiscal sustainability reflects the ability of the government to implement its work programs to the detriment of activities without undermining its future spending ability.

Fiscal sustainability in Iraq is one of the most important challenges facing the government because of the economic conditions in which the country is going through and not taking into consideration fiscal sustainability when preparing the general budget of the state and determining the ability of the government to meet its financial.

The problem of research is that there are problems related to the preparation of the general budget of the state in the ence of the use of financial sustainability in the budget numbers.

The objective of the research is to identify the concept of fiscal sustainability and to indicate its effect in reducing the problems related to the preparation of the state budget.

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The research was carried out by surveying the views of a sample of university professors, holders of higher degrees and a group of auditors, main conclusions reached were that the achievement of fiscal sustainability is linked to the ability to pay the debt and sustainability requires not accumulate the deficit of the state budget, The most important recommendations were the need to raise awareness about the importance of fiscal sustainability and to indicate its role in preparing the general budget of the state and the need to evaluate the government's ability to continue implementing its economic policies without defaults and financial deficits in accordance with fiscal sustainability.