موازنة البرامج و الأداء و دورها في ترشيد الانفاق العام في العراق بعد عام 2006

Abstract EN

Although public expenditures are a tool used by the state in managing public administration and satisfying public needs, it is one of the financial policy tools of any country, that is, through which the state intervenes in economic and social life, and through it the government’s performance is evaluated through studying and analyzing the structure of the public budget.

it is also noted that public expenditures in iraq after 2006 have taken increasing paths in preparing the operating budget until the present time, and to correct the imbalances in the sectors of the iraqi economy, which depends on oil revenues in preparing the general budget and directing investment spending towards real development in accordance with its policy aimed at diversifying the iraqi economy and work to the extent of benefit from resorting to following the budget programs and performance in iraq.

research importance the research acquires importance from the fact that it seeks to study the paths of public spending in iraq and the extent of the iraqi government’s ability to cope with the increase in public expenditures after 2006, as well as the interest in studying the indicators of fiscal policy in iraq and the stability of the state of structural imbalances in the sectors of the iraqi economy, due to dependence on oil revenues.

research objective: the research aims to achieve a number of objectives, including : 1- identifying the program budget and performance in iraq after 2006.

2- statement of the reflection of public expenditures and their impact on the iraqi economy.

3- to identify the extent to which it is possible to benefit from the program and performance budget and encourage work in it to stimulate iraqi economic activity and support the general budget.

research problem the essence of the research problem lies in the fact that the iraqi economy suffers from structural imbalances in all economic sectors, due to the inability of the iraqi government to direct public spending paths correctly and its dependence on the revenues of the oil sector, which led to an increase in these expenditures without rationalizing them.

research hypothesis the research stems from the hypothesis that the increase in public expenditures in iraq after 2006 was a major cause of economic destabilization and the deterioration of the conditions of the public budget, which is due to the weakness of the iraqi economy, which is characterized by rentierism, which requires followers of the performance budget to rationalize public expenditures.

research methodology: the research aims to prove the hypothesis of the research and achieve the goals.

the research relied on a combination of the inductive approach in data collection and analysis, as well as the deductive approach in its descriptive style by reviewing the studies related to the research in order to reach conclusions and recommendations.