اختبار مدى تحقق المصداقية في الموازنة العراقية : دراسة تحليلية للفترة (2017-2019)‎

Abstract EN

Many developing countries with rentier economies, which characterized by unstable environments, with fragile and volatile incomes, and depend on oil, suffer from poor budgets that predict planned revenues or expenditures, when compared to actual revenues and expenditures.

This research focused on providing a conceptual knowledge about some of the foundations and concepts related to credibility in the state's general budget, and the definition of deviations that predict the budget within the concept of weakness or lack of credibility in the budget.

To investigate whether it is possible to determine the extent to which credibility has been achieved in the Iraqi budget and to discover the extent of deviations between the planned and actual estimates during the research period for the period (2017-2019) by testing that credibility and placing it in a classification by detailed main and sub-indicators approved by international organizations.

The necessary secondary data from the websites of the Central Bank of Iraq and the Iraqi facts The Federal General Budget Law of the Republic of Iraq.

The research concluded a set of conclusions and proposals, and one of the most prominent of these conclusions was the link between the credibility of the budget with all its indicators, revenue and spending, with the proceeds of oil revenues and related to the behavior of oil prices.