Abstract
According to the study, decision-makers in both developed and developing nations are starting to give the digital economy a high priority. Large sums of money have been set aside for it, and strategies have been established. It has also received significant research and funding from international institutions due to its growing role in driving economic growth and improving market competitiveness by reducing transaction costs, improving access to information, and enhancing the characteristics and requirements of domestic and foreign markets. This, in turn, has contributed to the achievement of comprehensive and sustainable development, given the astonishing speed at which the economy is evolving. As a result of the digital transformation, through stimulating innovation, increasing efficiency, and enhancing social inclusion, economic impacts have emerged, including improved growth rates, increased employment, and improved services. Given that Iraq faces numerous and complex challenges, these must be overcome with scientific and practical approaches. This requires creating conditions for reform and evaluation based on logical and scientific foundations. This requires a shift toward a digital economy by developing policies that ensure economic reform. These paths must be corrected within a comprehensive structural vision and across the Iraqi economy as a whole, by promoting sustained and effective economic growth and laying the foundations for the development and economic advancement required at this stage.
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