Financing the Iraqi public Budget Deficit for the Period (2003-2015) Analytical Study

	Financing the Iraqi public Budget Deficit for the Period (2003-2015) Analytical Study
Tikrit Journal For Administration & Economics Sciences
Article 1, Volume 1, Issue 41, 2018, Pages 291-308
Abstract
The deficit problem in the public budget is one of the problems that facing both developed and developing countries, which means exceeding the public expenditure of public revenues. This problem is one of the most important economic problems that have direct and multiple effects on the national economy. Iraq suffers from a range of challenges, notably the huge increase in public expenditure and limited revenues, which are unable to meet its expenses, with limited revenues that focused on unstable sources. The purpose of the study is to find out the reasons for this deficit, its economic effects, its sources of funding, and the proposed solutions to overcome it. The study found that the imbalance of the structure of public expenditures and public revenues and inaccurate estimates of the Ministry of Oil is one of the main causes of the deficit in the Iraqi public budget , besides its obligations to implement its production and marketing plans, in addition to the ineffectiveness of the tax administration.The study recommended the necessity of activate and promote and strengthen the supervision and control on Spending, , this is done through the application of modern trends in budget preparation

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