Abstract

Is the general budget of the state of the most important financial plans adopted by in the short term, they are considered the main tool for the implementation of economic and financial policies, and determine how to get the revenues and their use in order to ensure the organization of government spending and achieve optimal exploitation of economic resources.Iraq has ended in 2014 without approving the budget as a result of disagreements and political conflicts and Mantg about it from the effects of the Iraqi economy and obstruct the course of development in Iraq coincided not be approved under exceptional circumstances prevailed in Iraq in 2014 represented a decline in oil prices in addition to the deterioration of the security situation that made the Iraqi economy in general, and especially the budget suffers from a real deficit, this study focused on selected issues without claiming universal coverage.And it was divided this paper into three sections as it included the first part, the conceptual framework of the general budget, a theoretical study of the concept and the types and rules of the general budget while touched second section of the study and analysis of the draft 2014 budget law sent by the government to parliament in mid-January of 2014 to determine the main imbalances in this project and try to find out the feasibility of the project if it was passed on the Iraqi economy, and its compatibility with the National Development Plan (2013-2017), with the third on the implications and the reasons for the failure to approve the general budget for 2014 in Iraq in light of the drop in oil prices and the deterioration of the situation security.

DOI:10.52113/6/2016-6-1/1-1127