AL-Qadisiyah Journal For Administrative and Economic sciences

Abstract This research aims to analyze the mediating role of perceptions of corruption in enhancing the relationship between fiscal policy and economic growth in Iraq during the period 2004-2024. The research focuses on demonstrating the extent to which fiscal policy tools—namely, public revenues, public expenditures, and the fiscal deficit—affect economic growth. It also clarifies how perceptions of corruption influence the nature of this relationship by either weakening or strengthening the effectiveness of fiscal policy in achieving its economic objectives. To explain the relationship and influence between the research variables, a main hypothesis was formulated. To achieve the research objectives, a descriptive-analytical approach was adopted, utilizing standard methods to analyze the impact of the mediating variable (Path Analysis). The research reached a number of Results, the most important of which is that high levels of corruption weaken the effectiveness of fiscal policy in supporting economic growth. Conversely, lower levels of corruption and improved transparency contribute to enhancing the impact of fiscal policy on GDP and achieving more stable growth rates..

Abstract This research addressed the state of economic stability in Iraq and the role of combating unemployment in this by presenting the concepts of unemployment and economic stability, as well as some of the indicators affecting it during the period (2003-2022), It was concluded that there are several challenges that stand in the way of reducing or eliminating unemployment, Consequently the study focused on a set of recommendations, including increasing employment and investment opportunities by providing a suitable and appropriate climate for local and foreign investment, while directing investment towards labor-intensive industries that serve the employment and employment process and are capable of absorbing a large portion of the workforce, thus reducing unemployment rates

Abstract This research has goaled primarily to focus on the role and importance of the tax revenues as one of the most important terms in the economy, which is affected by financial sustainability indicators, particularly (investment spending and economic growth). The financial sustainability indicators effect on the tax revenues, whether by increasing or decreasing them. The investment spending varies from one country to another and from one economy to another, depending on the size of spending and the state's ability to direct that spending to create productive capacities that contribute to expanding the tax base. This is in addition to the important role played by economic growth as a catalyst for expanding the tax base. Therefore, the research methodology relies on the use of the inductive approach to analyze general and theoretical aspects, as well as the deductive approach to analyze statistics and data, using the quantitative measurement method to analyze and measure the impact of investment spending and economic growth on tax revenues in Iraq for the period (2004-2023). The study issue lies in determining in presence or for lack of a statistically significant, positive or negative, impact stemming from financial sustainability indicators, represented by (investment spending and economic welfare ). Tax Revenues in our country .The research has found a statistically significant positive effect of financial sustainability indicators (investment spending and economic growth) on tax revenues in Iraq for the period (2004-2023) in the short term. The study also found a significant negative effect in the long term. Consequently, the study recommends developing the tourism sector, providing support to manufacturing industries, digitizing the tax system, and improving collection mechanisms to increase tax revenues and prevent tax evasion.

Abstract The research aims at determining the fiscal policy to promote the country's economic growth and stability. In order to reach this goal, it is required to rely on the deductive approach of indications of tax revenues data and performance indicators of Iraq's fiscal policy for the duration (2022-2003), The research found that there were limitations to the functioning of fiscal policy in achieving Iraq's economic objectives, requiring fiscal policymakers to override all those determinations by reviewing performance indicators and drafting a tax law that delineates the entire tax system.