نوع مقاله : پژوهشی
عنوان مقاله English
نویسندگان English
This article examines the strategic and organizational approaches adopted in the preparation and implementation of public budgets to address the impacts of global crises, with a specific focus on the Iraqi budget. It analyzes various economic, financial, and public policy methods, alongside administrative, technical, and social tools. The study is guided by a central question: What strategic and organizational approaches can be employed in the preparation and implementation of public budgets to mitigate the effects of global crises in Iraq? The findings indicate that responding to such crises requires diversifying revenue sources, reprioritizing expenditures, establishing reserves and emergency funds, and adopting medium- to long-term financial planning. Furthermore, the study highlights the necessity of enhancing transparency and fiscal discipline, restructuring authority, improving institutional coordination, and integrating digitalization and early-warning systems into budget management. It concludes that a lack of economic diversification, excessive administrative centralization, and an underdeveloped digital infrastructure render the Iraqi budget particularly vulnerable to shocks. Strengthening social protection and ensuring the continuity of essential services are identified as prerequisites for safeguarding economic and social stability during crises. Additionally, the study emphasizes the need to reduce over-reliance on volatile oil revenues, supported by effective constitutional oversight to ensure expenditure efficiency and accountability.
کلیدواژهها English