Stages of the general budget in Iraq between the rules of preparation and theories of spending and revenue

Abstract

The general budget is the plan that the government sets for a period of time, usually a year, to achieve a number of goals that it seeks and to develop many sectors in the state, such as the service sectors and others, by determining the state’s revenues and estimating its expenditures during this year, and then working to implement them. This budget achieves its objectives. The general budget is based on several rules, and the executive authority is responsible for preparing the draft general budget, while it is approved and voted on by the legislative authority. The researcher has reached several results, the most prominent of which is that the general budget is an effective tool for governments to achieve their goals and control expenditures. In the country, it also recommended a number of proposals, including strengthening the role of the executive authority during the preparation stage of the draft general budget and informing all sectors in the country.