Financial decentralization and its applicability in Iraq under the allocations  of the general budget of the state

	Financial decentralization and its applicability in Iraq under the allocations of the general budget of the state
magazine of college Administration&Economics for economic &administration & financial studies
Article 1, Volume 268, Issue 24, 2017, Pages 251-268
Abstract
Decentralization of finances: "Authorizing local elected bodies some of the responsibilities of spending, and some powers to mobilize domestic revenues to finance the activities carried out by them, so as to ensure these local bodies to be independent in making their financial decisions" The transformation of the concept of fiscal decentralization has become a necessity dictated by the realities of contemporary variables. Money is undoubtedly the cornerstone of the political body of the federal state to provide the necessary resources to fund the federal budget and fulfill the obligations of the current and future federal government. And administrative units within the framework of comprehensive national development, what has helped in this is the shift in financial and economic concepts at present, as most researchers believe the two economies today that the concept of local development has exceeded the system Which was implemented by the states in the 1960s and 1970s, and can no longer continue indefinitely, following the failure of many plans and programs that adopted this approach in the administration, although it is still believed that local development cannot occur independently of the contributions of the central system in Achieve. In this context, the current research highlighted the most important features, obstacles and problems that characterize the system of decentralization in general and financial decentralization in particular. It included four main topics. The first topic consisted of the research methodology. The second topic was on the theoretical framework of financial decentralization. Applied research, and included the research in the last section of the most important conclusions are: - 1. Financial decentralization is a complex and dynamic system, and there should be more flexibility in fiscal policies to change the details of the instruments of application, while preserving the political and philosophical principles of the Constitution and operational structures in financial laws and regulations. .2. Building financial decentralization at the state level with an efficient scientific approach that contributes to the provision of goods and services and injecting large amounts of investments under financial decentralization requires capacity building, development plans, improvement of financial performance management systems at the provincial and governorate levels, and application of transparency and financial accountability in the process. Budgeting at all stages.

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