تأثير جائحة كورونا على التأخر في إقرار الموازنة العامة للدولة العراقية

Abstract

The general budget embodies the state’s financial plan for an upcoming period of time, often for a period of one year, as is the case in Iraq in accordance with the provisions of the financial management law in force. Which the government expects to obtain from various sources of revenue, and the government is working to obtain the approval of the legislative authority to approve the draft budget, as it is the authority with the original jurisdiction to ratify the budget law so that the government can implement its programs in its various aspects to achieve the set and envisaged goals through the implementation of the budget law. According to the provisions of the financial management law in force, the legislative authority is supposed to ratify the state’s draft budget during the month of December of each year, specifically with regard to Iraq’s budget for 2020, but as a result of the spread of the Corona pandemic and the consequent taking of closing measures worldwide and Iraq, This caused a sharp drop in oil prices in world markets, and because oil revenues constitute the bulk of the revenues of the Iraqi state's public treasury, this has caused a sharp drop in oil prices in global markets in general and in Iraq in particular.. All of this resulted in a significant decrease in Iraq’s revenues for this year, which resulted in the inability to pass the general budget law for the Iraqi state, as well as the Iraqi government’s resorting to other options to compensate for this decrease in the volume of revenues. Among the most prominent of those options was resorting to borrowing, especially internal, To face the increasing expenditures, especially the payment of public sector employees’ salaries, . In this research we will address the definition of the public budget as well as the Corona pandemic and determine its legal nature, and then we will discuss the government’s options due to the lack of approval of the state’s general budget., through the plan that we will adopt