The Deficits and Surplus in Implementation and Evaluation of Iraqi General Budget

Khaleel Radhi Hasan Al-zlzly


As a result of the changes that have occurred in the constitution of the new Iraq, especially in light of the changing economic conditions and the opening of Iraq to the countries of the outside world as well as the result of the development of various technology sciences, which is the reason for the intervention of the state for the continuation of life and the exploitation of resources available within the country and which help in the service of society and the well-being. The State must take into account how resources are channeled and placed in the right place. Here, the importance of highlighting the public budget in Iraq has emerged, and there is also a need to estimate the public expenditure of the various units within the country. Therefore, it is necessary to move away from the traditional budget theory and the use of modern budgets such as balancing performance and programs or the budget of programming and planning or zero budget and other budgets that help the State in directing its revenues in exchange for its expenses or even to find a modern budget support for the theory of the traditional budget because the state budget is considered from The most important tools of the achievements of public performance. The general budget is the main tool in achieving the efficiency of the state organs in performance and implementation as planned by the legislative, executive and supervisory authority through the resources and expenditures of the general budget, in order to achieve the economic and social well-being of the country's citizens.

Keywords: The Deficits, Surplus, Evaluation and General Budget

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