Role of Public Budget in Controlling Public Expenditures

Well-known finances in Iraq trusted oil revenues to finance elements of spending accounting for a huge proportion of among (94-97%) of the whole public sales predicted, posing a danger to the overall Iraqi financial system to hyperlink oil costs, foreign currency and its impact by using making the economy of Iraq relies upon aid and one to get its revenue, at the same time as the amount of the contribution of other revenue ranged between percent (%three.6) of the expected general public sales, and decreased tax price in the nation price range over the last years, ranging among (25%) of the full envisioned sales. since beginning the manner of economic reform requires activating the role of the sovereign and tax sales, it's been highlighted on the size of tax sales and its role within the financing of the finances for the length 2011 till 2013 statement persevered reliance on oil sales, up to the current. through this look at also measured the tax performance indicators for the period 2004- 2012, which can be available records, to degree the effectiveness of the tax machine thru tax power indicator, the tax burden, tax effort, the earnings elasticity of taxes, has been proven that there is an untapped tax electricity inside the Iraqi tax device facilitates on the opportunity of introducing new vessels in the tax structure and the imposition of latest taxes