Document Type : Research Paper
Abstract
Fiscal policy expresses the economic role of the state, so the political parties seek to use the state's general budget to achieve their goals by maximizing the electoral votes they obtain through their economic program that is embodied in the state's general budget, so the political conflict appears over the general budget, so we find that the budget does not approve with their deadlines specified in the Financial Management Law No. 6 of 2019, and that the budgets are devoid of the general objectives that they seek to achieve, and that the budgets are considered a planning deficit and most of them end up with a surplus, and the budget is still prepared according to the style of items drawn by the British occupation after the occupation of Iraq in the twenties of the last century, These are the most important problems that budgets suffer from and need serious treatment and reform of fiscal policy