A HIGHER DIPLOMA RESEARCH AT BASRA UNIVERSITY DISCUSSES THE ANALYSIS OF THE GENERAL FEDERAL BUDGET FOR STATES IN IRAQ

The Higher Diploma in Strategic Planning in Business Administration discussed ((Analysis of the General Budget of the Federal State of the State in Iraq)) - a comparative study of the two budgets (2018-2019).
The research presented by the student (Muntaha Hussein Marei) included four chapters, the first chapter dealt with previous studies and research methodology, and the second chapter included the theoretical framework for the budget and the general budget, and the third chapter included an overview of the Iraqi budget and the practical side of the study, and the fourth and final chapter came with the most important conclusions and recommendations.
The aim of the research is to analyze the state’s general budget and interpret public revenues and expenditures in the short and medium term so that local and international economic developments and developments are taken into account, and to develop solutions and proposals necessary to improve the state’s general budget .
The researcher recommended re-arranging the announced government priorities in a manner that is in line with the recent economic, security, political and health changes and challenges due to the corona virus, and then formulating a more realistic government program which should be reflected in planning the general budget in terms of revenues and expenditures, and the Iraqi government should prepare a state budget capable of  Facing changing circumstances, in addition to the necessity to calculate revenues and expenditures on the basis of a variable rate throughout the year.
The researcher concluded that there is no clear government policy that can be guided by finding other sources to diversify public revenues instead of relying entirely on oil revenues whose challenges have arisen as a result of the decline in global oil prices due to the recent Corona virus.