Search Results for financial-reform
Abstract
The rentier orientation of fiscal policy in Iraq after 2003 has led to an over-reliance on oil revenues and a neglect of the productive, operational, and financial role of non-oil sectors. This underscores the need to adopt a fiscal reform policy aimed at boosting non-oil revenues by focusing on the productive, operational, and financial role of the non-oil sector as a means to reduce unemployment, deprivation, and poverty rates. • This research is based on the premise that fiscal policy measures in Iraq have failed to achieve the necessary fiscal reforms to support the productive, operational, and financial role of non-oil productive activities. This has led to increased unemployment rates and, consequently, higher rates of multidimensional poverty. The research employs a deductive and descriptive-analytical approach. • The study recommends adopting fiscal reforms that diversify revenues by increasing non-oil revenues. This would broaden options, increase job opportunities, reduce unemployment and poverty rates, ensure access to employment for vulnerable groups, enhance the equitable distribution of income sources, and reduce poverty in its various dimensions in Iraq
Abstract
The research aims to clarify the mechanism for implementing the program and performance budget and its importance as a modern tool for financial reform by adopting the descriptive approach and the case study approach by reviewing the Egyptian experience in implementing this type of budget, in addition to designing a proposed model for implementing the program and performance budget in three ministries (Electricity, Construction and Housing, and Health) in line with the Iraqi national strategic objectives. The research showed that the success of the Egyptian experience in implementing this budget requires a clear institutional structure, integration between planning, financing, and implementation, and the availability of advanced information systems. The research also showed that ministries such as Health, Electricity, and Construction and Housing have appropriate capabilities for the gradual implementation of the program and performance budget, especially with the presence of projects that can be evaluated and performance monitored. This requires an explicit legal and legislative framework that requires the adoption of the program and performance budget, which is considered one of the fundamental obstacles facing implementation in Iraq.