STRUCTURAL IMBALANCES IN THE IRAQI ECONOMY AFTER 2003: CAUSES, EFFECTS AND TREATMENT METHODS

Abstract

The Iraqi economy suffers from multiple structural imbalances, and this is attributed to several reasons, especially its dependence on crude oil, in addition to the weak coordination between economic policies, and the dominance of the public sector, which suffers from backward management methods, as well as the spread of the phenomenon of administrative and financial corruption. The research was based on the problem that the Iraqi economy is a rentier economy, meaning that it depends on the oil sector in terms of the gross domestic product and the general budget. Any fluctuation in oil prices will lead to a decline in the gross domestic product and a deficit in the general budget, and weak economic activities. The research hypothesis lies in the fact that the Iraqi economy is directly affected by fluctuations in global markets due to its rentier nature. The research concluded that the Iraqi economy is a rentier economy as it depends on the crude oil sector in terms of oil revenues, which constitute more than (95%) of total public revenues, and oil production constitutes more than (50%) of the gross domestic product, which made it more vulnerable to external fluctuations in global oil markets. The researcher recommends that it is necessary to strive to reform the tax system and advance it to a level that achieves the required economic goals, foremost of which is financing the deficit in the general budget, and then achieving economic and financial stability.

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Asst. Lect. Ali Hussein Hassan. (2024). STRUCTURAL IMBALANCES IN THE IRAQI ECONOMY AFTER 2003: CAUSES, EFFECTS AND TREATMENT METHODS. International Journal Of Management And Economics Fundamental, 4(12), 91–117. https://doi.org/10.37547/ijmef/Volume04Issue12-11
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Abstract

The Iraqi economy suffers from multiple structural imbalances, and this is attributed to several reasons, especially its dependence on crude oil, in addition to the weak coordination between economic policies, and the dominance of the public sector, which suffers from backward management methods, as well as the spread of the phenomenon of administrative and financial corruption. The research was based on the problem that the Iraqi economy is a rentier economy, meaning that it depends on the oil sector in terms of the gross domestic product and the general budget. Any fluctuation in oil prices will lead to a decline in the gross domestic product and a deficit in the general budget, and weak economic activities. The research hypothesis lies in the fact that the Iraqi economy is directly affected by fluctuations in global markets due to its rentier nature. The research concluded that the Iraqi economy is a rentier economy as it depends on the crude oil sector in terms of oil revenues, which constitute more than (95%) of total public revenues, and oil production constitutes more than (50%) of the gross domestic product, which made it more vulnerable to external fluctuations in global oil markets. The researcher recommends that it is necessary to strive to reform the tax system and advance it to a level that achieves the required economic goals, foremost of which is financing the deficit in the general budget, and then achieving economic and financial stability.


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Volume 04 Issue 12-2024

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International Journal Of Management And Economics Fundamental
(ISSN

2771-2257)

VOLUME

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AGES

:

97-117

OCLC

1121105677
















































Publisher:

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Servi

ABSTRACT

The Iraqi economy suffers from multiple structural imbalances, and this is attributed to several reasons, especially its

dependence on crude oil, in addition to the weak coordination between economic policies, and the dominance of the

public sector, which suffers from backward management methods, as well as the spread of the phenomenon of

administrative and financial corruption. The research was based on the problem that the Iraqi economy is a rentier

economy, meaning that it depends on the oil sector in terms of the gross domestic product and the general budget.

Any fluctuation in oil prices will lead to a decline in the gross domestic product and a deficit in the general budget, and

weak economic activities. The research hypothesis lies in the fact that the Iraqi economy is directly affected by

fluctuations in global markets due to its rentier nature. The research concluded that the Iraqi economy is a rentier

economy as it depends on the crude oil sector in terms of oil revenues, which constitute more than (95%) of total

public revenues, and oil production constitutes more than (50%) of the gross domestic product, which made it more

vulnerable to external fluctuations in global oil markets. The researcher recommends that it is necessary to strive to

reform the tax system and advance it to a level that achieves the required economic goals, foremost of which is

financing the deficit in the general budget, and then achieving economic and financial stability.

KEYWORDS

Iraqi Economy, Structural Imbalances, GDP, Fiscal Policy.

Research Article

STRUCTURAL IMBALANCES IN THE IRAQI ECONOMY AFTER 2003:
CAUSES, EFFECTS AND TREATMENT METHODS

Submission Date:

December 10, 2024,

Accepted Date:

December 15, 2024,

Published Date:

December 28, 2024

Crossref doi:

https://doi.org/10.37547/ijmef/Volume04Issue12-11


Asst. Lect. Ali Hussein Hassan

University of Babylon, College of Administration and Economics, Iraq

Journal

Website:

https://theusajournals.
com/index.php/ijmef

Copyright:

Original

content from this work
may be used under the
terms of the creative
commons

attributes

4.0 licence.


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INTRODUCTION

A rentier economy is an economy that depends on a

specific economic source or sector, such as (oil), for

example, as is the case in oil-exporting countries,

including Iraq. Its economy depends on the oil sector in

terms of oil revenues, which constitute more than

(95%) of the total general revenues of the general

budget. In comparison, oil production constitutes

more than (50-60%) of the gross domestic product of

the Iraqi economy, which made the country more

vulnerable to fluctuations in global oil markets and

thus led to internal and external borrowing in times of

financial crises and a decline in oil revenues to finance

the public deficit and support economic activities.

Importance of the Study

The importance of the research comes from the role of

the economy in oil production and owning the third

largest oil reserves in the world, and the Iraqi economy

is more vulnerable to external fluctuations due to

reliance on the crude oil sector and the weakness of

other economic sectors (agriculture, industry, and

tourism).

Problem of the Study

The research problem lies in the fact that the Iraqi

economy is a rentier economy, i.e., it depends on the

oil sector in terms of GDP and the general budget, so

any fluctuation in oil prices will lead to a decline in GDP

and a deficit in the general budget, and weak economic

activities.

Research Objectives

1. Analyze the general indicators of the Iraqi economy

for the period (2004-2023).

2. Follow the most important necessary methods to

address the structural imbalances of the Iraqi

economy.

Hypothesis of the Study

The research is based on the hypothesis that the Iraqi

economy is directly affected by fluctuations in global

markets due to its rentier nature.

Methodology of the Study

The study used the inductive and general descriptive-

analytical approaches.

Section One: Characteristics of the Iraqi Economy

First: The high contribution of the oil sector

The oil sector constitutes the largest part of the GDP,

reaching approximately (54%), and the revenues of this

sector constitute more than (95%) of the revenues of

the general budget (Central Bank of Iraq, 2022).

Second: The dominance of the public sector The

dominance of the oil sector over the Iraqi economy

was the reason for the state's control over the joints of

economic activity, as it controls the oil revenues

intended to develop the rest of the other sectors.

However, the procedures adopted in developing the

sectors failed due to the comprehensive policies in

managing economic resources. The state became the

dominant sector and disposed of most economic

activities. As for the other sectors, which were not far

from the state's dominance over their activities, the

role of the private sector was reduced and had no


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influence, except in small economic activities that are

often under the state's control and supervision (Marza,

2014, p. 18). The focus on the private sector had a

marginal role that prevented it from implementing

large investments. It became closely related to the

government's consumer activity and the rapid

collection of profits, moving away from the areas of

developing real investment. This is expressed by the

emergence of the phenomenon of the rapid

development of consumer goods trade and consumer

financing in the most extreme possible form and the

decline in private productive activity. On this basis, the

economic system was characterized by the prevalence

of rent collection, which is the focus of what the

activity thinks about today. The private sector deals

with its economic activity and its intertwining with the

government's economic activity (Saleh, 2013, pp. 202-

203).

Third: Reliance on the comprehensive economic

model:

The concentration of financial resources from oil

exports in the hands of the state led to reliance on

comprehensive central policies in the process of

allocating these resources to develop other sectors,

and what helped in the misallocation of resources was

their use in military issues and activities due to the

circumstances that prevailed during the past four

decades, as those circumstances led to the state

dominating economic resources to give priority in

allocation to military issues, i.e., increasing military

spending at the expense of investment spending and

spending in important sectors such as (health and

education) (Al-Rawi, 2009, p. 324).

Fourth: Weakness of the private sector:

The dominance of the rentier state over resources led

to the marginalization of the role of the private sector;

although the private sector had an important impact

on some productive and service activities, especially in

agricultural activity, internal trade, and services, the

activity of this sector faced several obstacles, which are

(Al-Rawi, 2010, p. 4):

1. The ambiguity of the investment climate and the

prevalence of mistrust in the state's policies towards

the private sector resulted from the state nationalizing

many private sector projects in the sixties of the last

century.

2. The state's control and semi-direct supervision of the

private sector through a network of instructions and

controls that the state imposed on the private sector.

3. The state's dominance over banking policies in Iraq

and its monopoly of banking activity, although the

private sector was allowed to establish private banks,

prevented the private sector from playing its role in

mobilizing individuals' savings to invest in large

investment projects.

Fifth: Foreign trade imbalance:

The trade balance appears with the inflation of crude

oil export revenues from the exports of productive

sectors, so the trade balance gains great importance

inspired by the export of oil, which is the main


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component of the country's exports, and the provision

of hard currency to cover the value of imports. What

should be emphasized is that the increase in imports in

the country is attributed to the inability of the local

product to meet the growing local demand resulting

from the weakness of the production apparatus

(Ministry of Planning, 2022, p. 98). Even before the

destruction of the infrastructure after 2003, Iraq relied

heavily on imports to meet its needs for food,

medicine, machinery, spare parts, and raw materials,

and the imbalance in foreign trade is the result of the

neglect of previous economic policies of economic

diversification policies and reliance on oil exports

(Dakhil, 2015, p. 334). Sixth: Weakness of the tax and

taxation apparatus

The tax apparatus in Iraq faces many challenges and

obstacles that hinder the activation of tax policy as a

tributary to the budget and a tool to stimulate growth

and economic stability in Iraq. The most prominent

obstacles to tax collection can be summarized as

follows (Ministry of Finance, 2012, pp. 13-14):

1. Reliance on the oil sector to finance the general

budget and thus the weak incentive to activate taxes

as an alternative source to finance public spending for

political and social purposes.

2. Weakness of the tax administration in collecting

taxes led to a decline in tax revenues due to the severe

lack of information and data necessary to accurately

identify taxpayers and the spread of administrative and

financial corruption in all administrative circles of the

tax apparatus, in addition to the large number of tax

exemptions and incentives that Iraq witnessed,

randomly and unstudied, especially after (2003).

3. Lack of commitment to submit periodic statements

and pay the tax required by the taxpayer to pay it.

4. more information about the taxpayer's income in

the tax return and its non-inclusion must be included.

5. Taxpayers' ignorance of tax laws.

6. The length of tax procedures related to transferring

returned checks to the judiciary.

7. The length of the judicial ruling related to collecting

tax checks and the delay in adjudicating court cases.

8. Failure to apply deterrent penalties for tax evasion.

9. Lack of speed in applying the penalty of travel ban,

precautionary and executive seizure of tax evaders,

and its executive promise in collecting the tax.

10. The tax system in Iraq, despite the scarcity of tax

laws, suffers from many amendments, exemptions,

and allowances that affect tax revenues. We note that

the objectives of these economic procedures are often

only sometimes achieved.

11. The low cultural level and awareness of the

importance of taxes and their role in raising the level of

services due to the loss of confidence in the

government and its ability to exploit tax revenues in

the best possible way, which has increased the

recurrence of financial and administrative corruption

scandals witnessed by successive Iraqi governments

after (2003).

Seventh: Financial and administrative corruption in Iraq


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Financial and administrative corruption is one of the

most prominent obstacles facing growth in the Iraqi

economy. It constitutes a serious challenge that can

contribute to the delegation of strongholds of power

and the loss of development opportunities, in addition

to the destruction it causes to the societal environment

through the loss of noble socially inherited values and

the creation of a state of social classism as a result of

the waste of public money in a way that establishes a

culture of unequal opportunities.

Financial and administrative corruption has become so

clear that the highest executive bodies in the state are

talking about it. Most prime ministers have referred to

it explicitly and in front of the media. However, the

main problem lies in the difficulty of determining the

actual size of corruption, despite what many reports

have indicated about its indicators and clarified its

aspects. The annual reports issued by the Iraqi Integrity

Commission have indicated the recovery of

approximately (10) billion dollars for the period from

(2009 to 2019) out of the amounts allocated by the

Commission itself, while the United Nations report on

corruption indicated that (17) billion dollars were

stolen only through oil smuggling, as well as fictitious

companies and projects that were not implemented

(Hassan, 2020, p. 7). Eighth: Limited sources of non-oil

revenues:

The structure of the Iraqi economy has become deeply

rooted in its increasing dependence on the crude oil

sector, the continuous neglect of productive sectors

such as (agriculture and industry), and the low levels of

investment in non-oil productive activities. Iraq is the

country most dependent on oil in the Middle East and

North Africa region, as it has proven oil reserves of up

to (143) billion barrels that can be increased, making it

the third largest oil-producing country after Saudi

Arabia and Russia. Low production costs characterize

this large reserve.

The oil sector is the main source of general revenues

for the general budget in the Iraqi economy, as it is the

source of almost all of its revenues, representing more

than (95%) of the central government's revenues and

(99%) of total exports. In addition, this sector is the

main element in stimulating the economy and

financing government activity and the state budget. It

is the main tool in financing to the extent that the

movement of economic development has become

dependent on the movement of oil revenues.

Accordingly, the Iraqi economy has become more

vulnerable to external fluctuations resulting from

changes in international oil prices.

Ninth: Imbalance of production structures and weak

production of real sectors:

One of the features that characterize the economies of

developing countries is the imbalance of production

structures, which is intended to specialize in primary

production, and is often within the circle of production

or extractive and mining activities, in contrast to the

shortcomings and limitations of industrial activities.

This is what appears clearly in any follow-up of the


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economies of developing countries, including Iraq. We

find that the Iraqi economy suffers from an imbalance

in the economic and production structure in general, as

it suffers from deep distortions in the structural

structure of the Iraqi economy, as it revolves around

the production and export of oil without any serious

effort to employ oil revenues in expanding productive

investment and non-oil production capacities.

Accordingly, we find that the Iraqi economy is divided

into two sectors, one of which is developed and

includes the oil extraction sector and its projects and is

characterized by its high contribution, while

backwardness is evident in the rest of the economic

activities, reflecting their low contribution to the gross

domestic product, which has caused a lack of

opportunities for economic diversification and made it

more vulnerable to sharp economic fluctuations in

global oil markets through global oil prices (Yasser,

2013, p. 8). Tenth: Excessive reliance on imports in the

Iraqi economy: Rentier countries are characterized by

high import rates due to their weak production

capacity to meet local demand for consumer goods on

the one hand, and the high marginal propensity to

import on the other hand. The heavy reliance on the oil

sector and its high contribution to the gross domestic

product, the imbalance in the structure of the general

budget, and the imbalance in total government

spending, in addition to the leakage rates from the

income cycle to public spending have negatively

affected the movement of economic activity in these

countries (Abdul Redha, 2016, p. 50). Eleventh: The

growth of internal and external debt: For many years,

the problem of the Iraqi economy has been the issue of

paying off those debts. The wars that Iraq went

through and the economic sanctions led to an increase

in the external public debt from (42) billion dollars in

the year (1991) to more than (128) billion dollars in the

year (2003) due to the interest resulting from that

debt. However, after the year (2003) and after the UN

Security Council resolutions allowed the legitimacy of

the American occupation of Iraq, the United States of

America had to dismantle the structures of the central

economy and remove the obstacles to the transition to

a market economy. The option that Iraq was forced to

take was to implement the economic reform programs

adopted by major international institutions, most

notably the International Monetary Fund and the

World Bank. The case of Iraq was not an exception in

the history of the debt issue. In the year (2004), (18)

creditor countries from the members of the Paris Club

agreed, under an agreement with Iraq, to reduce the

amount of (80%) of the debts owed to them by Iraq in

stages, and to give Iraq a grace period of six years.

During this grace period, no amount is paid during the

first three years, and a percentage of Interest during

the remaining three years, and there is a debt resulting

from the decline in oil prices in June (2014) and its

repercussions on the conditions of Iraqi society (Abu

Hat, 2004, p. 3). .


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Twelve: Increase in the percentage of consumer

expenditures and decrease in investment expenditures

The general budget after (2003) and until now has

been characterized by deviant behavior in the path of

allocating

rent

revenues

towards

operating

(consumption) expenditures at the expense of

investment expenditures, as consumer expenditures

constituted the largest percentage of total public

expenditures, reaching (89.7%), while the percentage

of investment expenditures contributed (10.3%) of

total public expenditures in 2022. (Central Bank of Iraq,

2022, p. 41) These percentages show the large

difference in the allocation of public expenditures.

The second section: Analysis of the indicators of the

Iraqi economy for the period (2004-2023)

Includes the macroeconomic variables of the Iraqi

economy (Gross Domestic Product, Oil GDP, Trade

Balance, Exchange Rate, etc.):

1. Analysis of the GDP in the Iraqi economy for the

period (2004-2023)

This can be observed in the following Table (1):

It is noted from the data in Table (1) that the GDP has

increased from (53.235) billion dinars in the year (2004)

to (73.533) billion dinars in the year (2005) with an

annual change rate of (38.12%) due to the rise in crude

oil prices in global markets, which led to an increase in

the production and export of crude oil in various

countries, and then to raising the growth rates of the

GDP, and the value of the commodity sectors increased

from (36.572) million dinars to (51.473) million dinars

with a contribution rate of (68.70%, 70%) respectively.

As for the distribution sectors, they increased from

(7.559) billion dinars to (11.029) billion dinars, with

contribution rates of (14.20% and 14.99%) respectively.

As for the service sectors, they increased from (3.779)

billion dinars to (11.471) billion dinars, with contribution

rates of (7.09% and 15.59%) respectively. As for the

years (2006, 2007, and 2008), the gross domestic

product recorded a continuous increase to reach

(95.588, 111.455, and 157.026) billion dinars,

respectively, with annual change rates of (29.9%,

16.59%, 40.88%), due to the continuous increase in

crude oil prices, which reached (88.8) dollars per

barrel, as a result of the increase in global demand for

crude oil, which led to an increase in the production

and export of crude oil, in addition to the government

adopting an expansionary financial policy by increasing

current and investment public spending through

increasing financial allocations for investment

spending to support productive projects to increase

production capacity and achieve the goal of economic

growth. In 2009, the GDP witnessed a decrease to

(130.642) billion dinars with an annual change rate of

(16.80-%) due to the decrease in crude oil prices in the

world markets as a result of the negative effects of the

global financial crisis that affected the world oil

markets, which negatively affected the global

economy in general and the Iraqi economy in

particular. The commodity sectors increased to

(74.908) billion dinars with a contribution rate of


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(57.33%) due to the increase in local production of some

non-oil economic sectors (industry, agriculture,

forestry and fishing) as a result of the decrease in the

contribution of the oil sector, and the distribution

sectors increased to (28.046) billion dinars with a

contribution rate of (21.46%), and the service sectors

reached (37.204) billion dinars with a contribution rate

of (28.47%). As for the year (2010), it recorded an

increase of (167.093) billion dinars, with an annual

change rate of (27.90%) due to the return of the rise in

crude oil prices in global markets once again, which led

to an increase in the production and export of crude

oil. Then, it continued to rise until (2013) to reach

(273.587) billion dinars due to the continued rise in oil

prices in global markets and the increase in public

investment spending to support economic activities to

raise economic growth rates. As for the years (2014-

2015), the GDP witnessed a decrease of (266.420

194.680) billion dinars respectively, with annual change

rates of (2.61% and 26.920%, respectively) due to the

deterioration of the economic situation as a result of

the collapse of crude oil prices in global markets, which

reached less than (50) dollars per barrel, which led to a

deficit in the general budget, as well as the

deterioration of the security situation in the western

regions, represented by the entry of ISIS terrorist

gangs and the bombing of oil pipelines, which led to

the difficulty of producing and exporting oil. In the year

(2016), it recorded an increase of (196.924) billion

dinars, with an annual change rate of (1.15%) due to the

government's move to support the economic sectors

and the recovery witnessed by the Iraqi economy.

Therefore, despite the decline in oil prices and the

deterioration of the security situation, the government

achieved a high rate in the GDP. It also recorded an

increase for the years (2017-2018-2019) to reach

(225.722, 251.064, 277.884) billion dinars respectively,

with annual change rates of (14.62%, 11.22%, 10.68%)

respectively, and the main reason for this increase is

due to the rise in crude oil prices, which led to an

increase in the contribution of the oil sector, as well as

the recovery in non-oil sectors, especially the

agriculture and electricity sectors. It witnessed a

decrease to (198.774) billion dinars in the year (2020)

with an annual change rate of (28.46-%) due to the

decline in crude oil prices in global markets, which led

to a deficit in the general budget due to the spread of

the Corona pandemic, the imposition of a

comprehensive curfew, and the disruption of projects,

which negatively affected the decline in GDP growth

and the rise in unemployment rates. It recorded an

increase of (301.439) billion dinars in the year (2021)

with an annual change rate of (51.64%) due to the

recovery witnessed by the Iraqi economy, especially

after the rise in crude oil prices in global markets and

the achievement of a surplus in the general budget.

Development of the structure of the gross domestic

product at current prices for the Iraqi economy for the

period (2004-2022) (billion dinars)


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Years

Commodity

sectors

Co

nt

rib

ut

io

n

ra

te

%

2

Distribution

sectors

4

%

co

nt

rib

ut

io

n

Service

sectors

6

%

co

nt

rib

ut

io

n

gross

domestic

product

Annual

rate of

change

%

2004

36.572

68.70

7.559

14.20

3.779

7.09

53.235

---

2005

51.473

70

11.029

14.99

11.471

15.59

73.533

38.12

2006

64.235

67.19

13.764

14.39

17.397

18.19

95.588

29.99

2007

28.600

25.66

4.200

3.76

15.500

13.90

111.455

16.59

2008

31.800

20.25

5.600

3.56

16.100

10.25

157.026

40.88

2009

74.908

57.33

28.046

21.46

37.204

28.47

130.642

16.80

-

2010

94.920

56.80

37.559

22.47

40.566

24.27

167.093

27.90

2011

142.031

65.35

27.044

12.44

43.179

19.86

217.327

30.06

2012

161.175

63.39

30.834

12.12

54.409

41.40

254.225

16.97

2013

173.787

63.52

39.462

14.42

59.382

21.70

273.587

7.61

2014

165.898

62.26

40.666

15.26

56.277

21.12

266.420

2.61

-

2015

122.400

62.87

30.650

15.74

30.129

15.47

194.680

26.92

-

2016

90.728

46.07

40.272

20.45

66.241

33.63

196.924

1.15

2017

122.588

54.30

46.618

20.65

58.504

25.91

225.722

14.62

2018

145.649

58.01

50.806

20.23

57.910

23.06

251.064

11.22

2019

146.883

52.85

51.594

18.56

67.763

24.38

277.884

10.68

2020

93.400

46.98

42.698

21.48

65.150

32.77

198.774

28.46

-

2021

103.804

34.43

47.847

15.87

71.467

23.70

301.439

51.64

2022

105.000

34.65

49.000

16.17

75.000

24.75

303.000

0.51

2023

138.457

65.41

34.458

16.27

38.754

18.17

211.669

30.14

-

Annual reports of the Central Bank of Iraq, Directorate of Statistics and Research, various years.

1. Development of the oil GDP in Iraq for the period (2004-2023):

The oil sector in Iraq represents the main pillar in building and growing the national economy, as the revenues of this

sector constitute the largest percentage of total public revenues. In addition, specific quantities of crude oil are refined


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in existing Iraqi refineries to produce various petroleum derivatives to cover local consumption requirements such as

(fuel for transportation, power stations and industrial projects), in addition to the fact that Iraq is distinguished by its

huge oil reserves and low production costs in this sector with low depth in wells compared to other countries.

Table (2)

Development of the oil GDP in Iraq for the period (2004-2023) (billion dinars)

Years

Oil GDP

Annual Rate

Of Change

Gross Domestic

Product

Contribution Rate

2004

37.052

----

53.235

69.60

2005

47.223

27.44

73.533

64.22

2006

61.893

27.44

95.588

64.74

2007

76.112

22.97

111.455

68.28

2008

78.166

2.69

157.026

49.77

2009

56.231

28.06

-

130.642

43.04

2010

72.905

29.65

167.093

44.98

2011

115.488

58.40

217.327

53.14

2012

126.435

9.47

254.225

49.73

2013

125.573

0.53

-

273.587

46.96

2014

116.940

6.68

-

266.420

43.89

2015

60.965

47.86

-

194.680

30.52

2016

60.653

0.51

-

196.924

29.75

2017

85.794

41.59

225.722

37.96

2018

86.119

0.37

251.064

34.30

2019

114.386

32.03

277.884

43.50

2020

63.335

44.63

-

198.774

31.86


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2021

137.673

117.73

301.439

45.67

2022

146.521

6.42

303.936

48.20

2023

127.001

13.32

-

211.669

59.99

Source: Annual reports of the Central Bank of Iraq, Directorate of Statistics and Research, various years.

1. Development of oil revenues in the Iraqi economy for

the period (2004-2023)

It is noted by following Table (3):

We note from the data in Table (3) that oil revenues

recorded a continuous increase for the years (2004,

2005, 2006, 2007) to reach (32.627, 39.480, 46.534,

53.162) billion dinars respectively, with annual change

rates of (21%, 17.86%, 14.24%) respectively, and with

contribution rates to public revenues of (98.92, 97.47%,

94.47%, 97.36%) due to the continuous increase in crude

oil prices, which led to an increase in crude oil

production and export, in addition to lifting economic

sanctions on Iraq and allowing it to increase

production and export of large quantities of crude oil.

It also rose to (79.131) billion dinars in the year (2008)

with a change rate of (55.93%) due to the rise in oil

prices in the international market, which led to an

increase in oil revenues, an increase in public revenues,

and the achievement of a continuous financial surplus,

which was reflected in an increase in the growth rates

of the Iraqi economy, while it recorded a decrease of

(51.190) billion dinars in the year (2009) due to the

commodity concentration suffered by the structure of

Iraqi exports and the transfer of the effects of the

global financial crisis in (2008) from developed

countries to the countries of the world, including Iraq.

For the years (2010, 2011, and 2012), they recorded a

continuous increase to reach (66.819, 98.090, 116.597)

billion dinars, respectively. With annual change rates of

(29.19%, 46.79%, and 18.86%) due to the increase in oil

prices, which was reflected in an increase in oil

revenues, which led to investment and an increase in

the growth rates of the economic sectors of the Iraqi

economy. However, it recorded a decrease of (110.677)

billion dinars in (2013) with an annual change rate of

(5.07-%) due to the decline in crude oil prices in global

markets from (107) dollars per barrel to (103) dollars

per barrel, then continued to decline to reach (44.267)

billion dinars in (2016), due to the decline in oil prices,

especially in the first half of (2014) due to the entry of

ISIS gangs into Iraq and their negative repercussions

on oil prices, which was reflected in the decline in oil

revenues, the decline in public revenues, the

occurrence of a deficit in the general budget, the

deterioration of economic conditions and the decline

in the level of economic activity, but it recorded an

increase again in the years (2017-2018) due to the rise

in crude oil prices to more than (50) dollars per barrel

after the elimination of ISIS terrorist gangs, and after

the new OPEC agreement to reduce the cost of crude


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oil production, while it recorded a decrease for the

years (2019-2020) to (99.216, 54.448) billion dinars

respectively, with annual change rates of (3.76%, 45.12%

respectively) due to the return of the decline in oil

prices to (60) dollars per barrel in the global market, in

addition to the spread of the Corona pandemic and the

decline in global demand for crude oil, which led to a

deficit in the general budget (Ministry of Finance, 2004

- 2009).

But it recorded an increase in the years (2021-2022)

amounting to (95.270 117.475) billion dinars,

respectively, with annual change rates of (74.97% and

23.30%) due to the rise in crude oil prices in global

markets, which led to an increase in demand for crude

oil, in addition to the improvement of the health

situation after the decrease in the number of infections

with the Corona epidemic.

Table (3)

Development of oil revenues in the Iraqi economy for the period (2004 - 2023) (billion dinars)

Years

Oil revenues

Annual rate of

change

%

General revenues

Oil revenues to general

revenues

%

2004

32.627

****

32.982

98.92

2005

39.480

21

40.502

97.47

2006

46.534

17.86

49.063

94.84

2007

53.162

14.24

54.599

97.36

2008

79.131

55.93

80.252

98.60

2009

43.309

12.45

-

47.112

91.92

2010

66.819

29.19

70.178

95.21

2011

98.090

46.79

108.807

90.15

2012

116.597

18.86

119.817

97.31

2013

110.677

5.07

-

113.840

97.22

2014

97.072

12.29

-

105.609

91.91

2015

51.312

47.13

-

66.470

77.19

2016

44.267

13.73

-

54.409

81.35

2017

65.071

46.99

77.335

84.14

2018

95.619

46.94

106.569

89.72

2019

99.216

3.76

107.566

92.23

2020

54.448

45.12

-

63.199

86.15

2021

95.270

74.97

109.081

87.33

2022

117.475

23.30

161.697

48.23


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2023

111.783

4.84

-

135.681

82.38

Source: Annual reports of the Central Bank of Iraq, Directorate of Statistics and Research, various years.

Third: The development of the exchange rate in the

Iraqi economy for the period (2004-2023)

After the year (2003), the Central Bank of Iraq

established a window for selling foreign currency

(currency auction) to announce the end of the

application of fixed and multiple exchange rates in Iraq

and the resulting deep structural imbalances due to the

importance of the exchange rate in the Iraqi economy.

The exchange rate was the goal of monetary policy as

a tool to control inflation rates resulting from the

application of the import system without external

transfer and printing currency without any restrictions

or conditions, as the need arose to establish a foreign

currency auction to improve the value of the Iraqi dinar

(Dagher, 2012, p. 10).

As the data in Table (4) indicate, the official exchange

rate has decreased to (1896) dinars for one US dollar,

while the parallel (market) exchange rate increased to

(1936) dinars in the year (2003) with an annual change

rate of (1.07-%) due to the adjustment of the exchange

rate of the Iraqi dinar against one US dollar by the

Central Bank of Iraq. Still, it increased to (1453) dinars

in the year (2004) the official rate as well as the parallel

rate, and with an annual change rate of (24.94-%) due

to the efforts of the Central Bank of Iraq to improve the

value of the Iraqi dinar through the foreign currency

sale window (buying and selling the dollar). Also, in the

year (2005) the official exchange rate decreased to

(1469) dinars for one US dollar and the parallel rate to

(1472) dinars due to the deterioration of the security

situation and the increase in cases of travel and

migration abroad, which led to an increase in demand

for the US dollar. Then, the parallel exchange rate rose

to reach (1475) dinars in the year (2006) due to the

closure of the Iraqi borders with neighboring countries

due to the deterioration of the security situation. Still,

it witnessed an improvement during the period (2007-

2011) to reach (1255, 1193, 1170, 1170, 1170) dinars for one

dollar, respectively, with annual change rates of (14.45-

%, 4.94-%, 1.92-%), and the parallel also reached (1267,

1203, 1182, 1186, 1196) with annual change rates of

(14.10-%, 5.05-%, 1.74-%, 0.33%, 0.84%) respectively due to

supporting the cash reserve at the Central Bank of Iraq

from the dollar by reducing Iraq’s debts by

approximately (500-600) billion dollars to what

Approximately (120) billion dollars in addition to the

auctions conducted by the Central Bank of Iraq to

control the foreign exchange market to support and

strengthen the value of the Iraqi dinar against the US

dollar and avoid the inflationary gap. In the year (2012),

the Central Bank of Iraq adjusted the official exchange

rate to (1166) dinars and continued until the year

(2014). The parallel reached dinars (1233, 1232, and

1214), respectively, due to the Central Bank of Iraq


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continuing to support and strengthen the value of the

Iraqi dinar against the US dollar. While in (2015) the

Central Bank of Iraq adjusted the official exchange rate

to (1190) and continued until (2020), the parallel rate

decreased to (1247) with an annual change rate of

(2.71%) after it was (1214) dinars in (2014) due to the

increasing demand resulting from speculative

operations, then decreased to (1275) dinars in (2016).

Still, it witnessed an improvement during the period

(2017, 2018, and 2019) to reach (1258, 1209, and 1196)

dinars, respectively, due to the Central Bank of Iraq

diversifying its investments to support and stabilize the

value of the Iraqi dinar and stimulate the economy and

achieve financial and monetary stability, which reflects

the success of the monetary policy of the Central Bank.

Table (4)

Development of the exchange rate in the Iraqi economy (Dinar per 1 US dollar)

Years

Official Exchange

Rate

Annual Rate Of

Change%

Parallel Exchange Rate

Annual Rate Of

Change%

2004

1453

---

1453

-----

2005

1469

1.10

1472

1.30

2006

1467

0.13

-

1475

0.20

2007

1255

14.45

-

1267

14.10

-

2008

1193

4.94

-

1203

5.05

-

2009

1170

1.92

-

1182

1.74

-

2010

1170

0

1186

0.33

2011

1170

0

1196

0.84

2012

1166

0.34

-

1233

3.09

2013

1166

0

1232

0.08

-

2014

1166

0

1214

1.46

-

2015

1190

2.05

1247

2.71

2016

1190

0

1275

2.24

2017

1190

0

1258

1.33

-

2018

1190

0

1209

3.89

-

2019

1190

0

1196

1.07

-

2020

1211

1.76

1234

3.69

2021

1450

19.73

1470

18.26

2022

1450

0

1480

0.60


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2023

1324

8.68

-

1452

1.89

-

Source: Annual reports of the Central Bank, Directorate of Statistics and Research, various years.

As for the year (2020), the official exchange rate rose

to (1211) dinars and the parallel exchange rate to (1243)

dinars due to the Central Bank's efforts to change the

dollar to finance the deficit in the general budget in

light of the collapse of oil prices and the spread of the

Corona pandemic.

It also rose to (1450) dinars per dollar in the years (2021

- 2022), and the parallel rate reached (1470 - 1485)

dinars due to speculation in the foreign exchange

market. In the year (2023), the official rate was reduced

to (1320) dinars per dollar due to the decision of the

Central Bank of Iraq.

Section Three: Ways to address structural imbalances

in the Iraqi economy

First: Reforming the agricultural sector of the Iraqi

economy

The gateway to developing the agricultural sector is to

increase agricultural production rates and raise the

level of its contribution to the gross domestic product,

then diversify sources of national income. The main

components for advancing the agricultural reality and

the measures that the government must take can be

summarized (Al-Bu Ali and Shaaban, 2020, p. 88):

1. Work on developing comprehensive strategic plans

to advance the agricultural reality in Iraq, primarily the

responsibility of the Ministries of Planning, Agriculture,

and Water Resources, in cooperation with local

governments.

2. It Is necessary to encourage investments in this

sector and create a stimulating investment

environment.

3. a level of protection for agricultural products for a

specific period, especially for crops, to encourage their

cultivation.

4. The necessity of eliminating dumping due to the

resulting negative effects on local products due to

unplanned import openness.

5. Providing customs facilities for imported inputs to

produce agricultural goods and services.

6. Developing human capital in line with modern

technology methods in the agricultural field.

7. Disseminating agricultural technologies to raise the

level of agricultural production through scientific

research and agricultural extension centers by

disseminating modern irrigation technologies to

reduce waste in water use, and disseminating

technological technologies to produce improved seeds

and innovative varieties, as well as disseminating

chemical technologies such as (fertilizers and

agricultural pest control materials).

8. Modern technology must be introduced widely in all

stages of the agricultural field and modern agricultural

mechanization to save effort, workforce, and time, in


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addition to ensuring the quality of the agricultural crop

produced and increasing its quantity.

Second: Reforming the industrial sector of the Iraqi

economy:

The industrial sector plays an important and major role

in the economic development process, as it is the main

sector contributing to financing development

programs and developing other economic sectors.

Despite the importance of this national sector in Iraq,

it has become faltering and has yet to achieve its

desired economic and social goals.

The productive structure of the Iraqi industrial sector

suffers from the dominance of the extractive industry

for raw materials and the small size of the gross

domestic product, in addition to the fact that the

industrial sector depends on final-stage industries,

such as the assembly industry based on importing all or

some of the production requirements, i.e., heavy

reliance on abroad (Mohammed Ali, 1985, p. 36). The

industrial sector has suffered from the destruction and

disruption of industrial facilities and infrastructure,

whether in the public or private sector, in light of the

new circumstances witnessed by the Iraqi economy

after the year (2003), as the productive capabilities of

this sector deteriorated. Its level of contribution to the

formation of the gross domestic product decreased.

Some multiple objective procedures and measures

must be taken, the most important of which are (Abdul

Sahib, 2007, p. 9):

1. Organizing a comprehensive national campaign to

encourage citizens and government institutions and

stimulate the national drive to acquire local products,

promote Iraqi industrial facilities, and rehabilitate

those facilities that enjoy economic feasibility.

2. Involving local and foreign investors in rehabilitating

facilities that need large sums of money, expertise, and

high technologies within the framework of partnership

mechanisms between the state and the private sector.

3. Reconsider imports and limit the entry of imported

goods into the Iraqi market with local alternatives.

4. Increase investment allocations within the budget

and then increase the amounts allocated to develop

the industrial sector according to a specific strategy

with priorities and according to importance.

5. Work on restructuring companies and factories

according to the market economy and try to identify

projects that can be allocated.

6. Determine the investment map in coordination with

the provincial councils in light of its nature, the

availability of natural resources, and their competitive

advantage to promote new industries through local

and foreign investors, create new job opportunities,

and develop the national industry.

Third: Reforming the tourism sector for the Iraqi

economy

Tourism represents one of the most important

activities in the modern era. Today's era of tourism

investment is an important element in developing

national wealth and diversifying its sources of income.


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It is a prominent economic and digital prosperity

feature if the appropriate conditions for this sector are

available. There are many distinctive tourism

components available in Iraq; if they are invested in a

sound scientific and programmed manner, they will

achieve extremely important economic progress.

Statistics issued by the World Tourism and Travel

Councils indicate that the tourism sector contributes

directly and indirectly by more than (10%) to the gross

domestic product. Iraq occupies an advanced position

among developing countries in terms of tourism, as it

has a comparative advantage in this field, especially

religious tourism; despite Iraq's possession of the

elements to advance the tourism sector, it has not

been able to achieve its mission in economic

development programs, and Iraq can rely on the

tourism sector to advance the process of economic

and social development and increase public revenues

and contribute to creating a sector capable of having a

positive impact on the joints of the national economy

through (Obeid, 2020, p. 157):

1. Enhancing tourism attraction and restructuring the

institutions responsible for tourism activity and

heritage monuments, such as (establishing a Supreme

Council for Tourism) to ensure unity of decisions and

single tourism thought.

2. Strive to revive and rehabilitate archaeological and

cultural sites subjected to destruction, theft, and

vandalism and return the antiquities stolen and

smuggled abroad after the year (2003).

3. Government agencies should increase financial

resources directed to the tourism sector to improve its

deteriorating reality and encourage the local and

foreign private sector to invest in this sector, which

was reflected in the development of this sector so that

it could play its role in diversifying the economic base

and developing sources of income for the Iraqi

economy (Nima, 2016, p. 466).

4. Activating the role of religious tourism because it

generates an important return for the Iraqi economy

and exploiting the resources of this activity to activate

local demand in the holy cities (Najaf, Karbala, Samarra,

Kadhimiya) and providing services and infrastructure

areas and basic services to serve visitors to these

governorates, especially on religious occasions.

Advancing the tourism sector by paying attention to

hotels, restaurants, and tourism professions prevalent

in the tourism sector, whether in hotels, restaurants, or

tourism transportation (Khader, 2016, 551).

5. Motivating the private sector to enter this sector

encourages it to invest in tourism.

Fourth: Rationalization of public spending in the

general budget:

The reforming of public spending in Iraq targets

current and investment spending. Still, the share of

investment spending in expansion is usually much less

than current spending due to the state's commitment

to society to provide what achieves economic and

social development, such as (salaries and wages).

Despite the expansion in achieving the goals that the


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state seeks to achieve, the state should reduce the size

of current government spending according to practical

measures to achieve economic, political, and social

goals at the same time by directing the reform process

as follows (Kamel, 2009, p. 176):

1. Determining the priority of public spending in its

investment and current aspects, as government

spending focuses on providing priority services such as

(education and health), while investment spending is

directed towards successful investments that provide

greater added value in the economy.

2. Working to evaluate the government's financial

performance, verify its guidance to its goals, and

activate the role of oversight.

3. Working to establish several standards and rules that

limit the spending of financial resources on economic

activities that the private sector can perform better

and directing the role of the state to take upon itself

the achievement of its basic functions, which are

represented in defending the homeland, protecting its

borders, achieving justice through the judiciary, and

providing social services.

Fifth: Developing the banking sector of the Iraqi

economy

The banking sector plays a major role in mobilizing

economic

resources,

financing

economic

development, and achieving financial and monetary

stability for modern economies. Although the Iraqi

banking sector is one of the oldest systems in the Arab

region, it remains a traditional system in its work and

slow in its development.

The war conditions that Iraq went through and the

economic philosophy that prevailed in the Iraqi

economy all cast their shadows on the banking sector

in the country, leaving a legacy, work contexts, and

laws that created a large gap between it and the

prevailing systems in the region and the world. The

Iraqi banking system consists of (the Central Bank of

Iraq), in addition to six government banks (Rashid

Bank, Rafidain Bank, Trade Bank of Iraq, Agricultural

Bank, Industrial Bank, Real Estate Bank), in addition to

(30) private banks in addition to (15) branches of

foreign banks.

The Banking Law No. (94) of the year (2004), and the

instructions issued under it allowed foreign banks to

participate in the capital of Iraqi banks. This

participation ranged between (45%) and even more

than (85%) in some banks (Al-Taama); the process of

reforming the banking system in Iraq is a

developmental goal, as it was and still suffers from

major distortions in the policy followed as a result of

the absence of strategic directives that caused a

decline in its performance in providing the facilities and

services that the banking system must undertake, and

to advance the Iraqi banking reality and make it a real

contributor to the economic development process, a

set of reforms must be carried out, which we

summarize as follows (Shandi, 2015, p. 313):


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1. It is necessary to review the legislative structure of

banking work, especially Banking Law No. (94) of the

year (2004).

2. Providing a safe and stable political, economic, and

social environment for banking work.

3. Banking reform must be linked to the economic

reform program.

4. A strategic plan should be developed to develop the

technology used in the banking system according to

the available capabilities and to link banks to a

communications network with the Central Bank.

5. Adherence to international standards, including the

capital adequacy standard and financial disclosure for

banks, reflects greater transparency in Iraqi banking

work.

6. Accelerating the use of the latest banking methods

and innovations in employing banking tools that create

new banking services provided by global banks and

financial institutions, such as electronic payment

methods.

CONCLUSIONS AND RECOMMENDATIONS

First: Conclusions

1. The Iraqi economy is a rentier economy, as it depends

on the crude oil sector in terms of oil revenues, which

constitute more than (95%) of total public revenues,

and oil production constitutes more than (50%) of the

gross domestic product, which made it more

vulnerable to external fluctuations in global oil

markets.

2. Tax revenues contribute a low percentage of public

revenues, which range between (3-4%) due to the weak

efficiency of the tax system and tax administration and

the high incidence of administrative and financial

corruption.

3. The Iraqi economy has witnessed many fluctuations

that have negatively affected its sectors, including (oil

price fluctuations, the general budget deficit, the entry

of ISIS terrorists, and the spread of the Corona

pandemic).

Second: Recommendations:

1. Seek to reform the tax system and advance it to a

level that achieves the required economic goals, most

notably financing the general budget deficit and then

achieving economic and financial stability.

2. Develop tax revenues by imposing additional taxes

on imported goods to reduce imports and encourage

exports that increase the surplus in the trade balance

and balance of payments.

3. Close unofficial border crossings used by parties

outside the law by coordinating with the security

services responsible for protecting the borders to

reduce the depletion of financial resources and

increase state revenues.

REFERENCES

1.

Ahmed Jassim Mohammed, The Future of the Iraqi

Economy and the Proposed Alternative to Achieve

Development, Journal of Economic and Financial

Research, Issue (2), 2014.


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Volume 04 Issue 12-2024

116


International Journal Of Management And Economics Fundamental
(ISSN

2771-2257)

VOLUME

04

ISSUE

12

P

AGES

:

97-117

OCLC

1121105677
















































Publisher:

Oscar Publishing Services

Servi

2.

Ahmed Saddam Abdul Sahib, Policies and

Requirements of Economic Reform in Iraq, A

Future Vision, Journal of Economic and

Administrative Sciences, Issue (47), Volume (17),

University of Baghdad, College of Administration

and Economics, 2007.

3.

Ahmed Omar Al-Rawi, The Private Sector and Its

Role in the Economic Development Process, Al-

Mustansiriya Center for Research and Studies,

Baghdad, 2010.

4.

Ahmed Omar Al-Rawi, Studies in the Iraqi Economy

after the Year (2003), Dar Al-Doctor for Science,

Baghdad, 1st ed., 2009.

5.

Adeeb Qasim Shandi, The Future of the Iraqi

Economy, National Library of Iraq, Baghdad, 1st

ed., 2015.

6.

Annual Reports of the Central Bank of Iraq for the

Years (2004 - 2022).

7.

Hussein Ahmed Dakhil, Political Frameworks for

Transformational Economics, A Comparative Study

concerning Iraq, Al-Sanhouri Publishing and

Distribution House, Baghdad, 1st ed., 2015.

8.

Haider Hussein Al-Taama, The Banking Sector in

Iraq and the Challenges of Reform and

Development, Center for Strategic Studies,

University of Karbala, available at: http: ∕∕

kerbalaacass.uokerbala.edu.

9.

Khaled Jamil Kamel, The Reality of Economic

Diversification and Its Requirements in Light of

Transformation Policies in Iraq for the Period (1970-

2008), Master's Thesis (Unpublished), College of

Administration and Economics, University of Basra,

2009.

10.

Saleh Yasser Hussein, Oil Rents and Building

Impossible Dual Democracy in Rent Economy,

Friedrich Ebert Foundation, Jordan and Iraq Office,

2013.

11.

International Monetary Fund, Annual Report, 2019.

12.

Abbas Kazim, Prospects of Customs Work in Light

of the Economic Transformation in Iraq, Ministry of

Finance, Economic Department, 2010.

13.

Abdul Sattar Muhammad Ali, Reality and Trends of

Technology and Its Relationship to National

Development in Iraq, Industry Magazine, Issue (1),

1985.

14.

Abdul Karim Abu Hat, Reducing Iraqi Debt...What

Does It Mean for the Future, Al-Qadisiyah Journal

of Economic and Administrative Sciences, Issue 2,

Volume 6, College of Administration and

Economics, Al-Qadisiyah University, 2004.

15.

Ali Khader, Privatization and the Necessities of

Transformation for the Iraqi Economy, Al-

Qadisiyah Journal of Administrative Sciences and

Economics, Volume (12), Issue (2), 2016.

16.

Mayeh Shabib Al-Shammari and others, The

Rentier State and Economic Diversification

Policies, Safaa Publishing and Distribution House,

Amman, Jordan, 1st ed., 2018.

17.

Marza Manaf Nima, Economic Diversification

Strategy and Its Impact on Achieving Economic


background image

Volume 04 Issue 12-2024

117


International Journal Of Management And Economics Fundamental
(ISSN

2771-2257)

VOLUME

04

ISSUE

12

P

AGES

:

97-117

OCLC

1121105677
















































Publisher:

Oscar Publishing Services

Servi

Stability in Iraq - An Analytical Study for the Period

(2003 - 2015), Al-Qadisiyah University, College of

Administration and Economics, Issue (26), 2016.

18.

Mazhar Muhammad Salih, Monetary Policy for

Iraq, Building Macroeconomic Stability, and

Maintaining a Sound Financial System, Bayt Al-

Hikma, Baghdad, 1st ed., 2013.

19.

Nabil Jaafar Abdul-Ridha and Khaled Matar Mishari,

The Future of the Rentier State in Iraq, Al-Ghadeer

Printing and Publishing Company Limited, Basra,

2016.

20.

Najat Muhammad Ubaid, Policies Economic

Diversification, Dar Al-Radwan for Publishing and

Distribution, Amman, 1st ed., 2020.

21.

Iraqi Ministry of Planning, National Development

Plan for the Years (2010-2014), Baghdad, 2009.

22.

Ministry of Finance, Economic Department, Causes

of Tax Evasion in Iraq, 2012.

23.

Yahya Hamoud Al-Bu Ali and Nour Shaaban, The

Role of the Oil Sector in Providing the

Requirements for Economic Diversification in Iraq,

Al-Rafidain Center for Research and Studies, First

Edition, 2020.

References

Ahmed Jassim Mohammed, The Future of the Iraqi Economy and the Proposed Alternative to Achieve Development, Journal of Economic and Financial Research, Issue (2), 2014.

Ahmed Saddam Abdul Sahib, Policies and Requirements of Economic Reform in Iraq, A Future Vision, Journal of Economic and Administrative Sciences, Issue (47), Volume (17), University of Baghdad, College of Administration and Economics, 2007.

Ahmed Omar Al-Rawi, The Private Sector and Its Role in the Economic Development Process, Al-Mustansiriya Center for Research and Studies, Baghdad, 2010.

Ahmed Omar Al-Rawi, Studies in the Iraqi Economy after the Year (2003), Dar Al-Doctor for Science, Baghdad, 1st ed., 2009.

Adeeb Qasim Shandi, The Future of the Iraqi Economy, National Library of Iraq, Baghdad, 1st ed., 2015.

Annual Reports of the Central Bank of Iraq for the Years (2004 - 2022).

Hussein Ahmed Dakhil, Political Frameworks for Transformational Economics, A Comparative Study concerning Iraq, Al-Sanhouri Publishing and Distribution House, Baghdad, 1st ed., 2015.

Haider Hussein Al-Taama, The Banking Sector in Iraq and the Challenges of Reform and Development, Center for Strategic Studies, University of Karbala, available at: http: ∕∕ kerbalaacass.uokerbala.edu.

Khaled Jamil Kamel, The Reality of Economic Diversification and Its Requirements in Light of Transformation Policies in Iraq for the Period (1970-2008), Master's Thesis (Unpublished), College of Administration and Economics, University of Basra, 2009.

Saleh Yasser Hussein, Oil Rents and Building Impossible Dual Democracy in Rent Economy, Friedrich Ebert Foundation, Jordan and Iraq Office, 2013.

International Monetary Fund, Annual Report, 2019.

Abbas Kazim, Prospects of Customs Work in Light of the Economic Transformation in Iraq, Ministry of Finance, Economic Department, 2010.

Abdul Sattar Muhammad Ali, Reality and Trends of Technology and Its Relationship to National Development in Iraq, Industry Magazine, Issue (1), 1985.

Abdul Karim Abu Hat, Reducing Iraqi Debt...What Does It Mean for the Future, Al-Qadisiyah Journal of Economic and Administrative Sciences, Issue 2, Volume 6, College of Administration and Economics, Al-Qadisiyah University, 2004.

Ali Khader, Privatization and the Necessities of Transformation for the Iraqi Economy, Al-Qadisiyah Journal of Administrative Sciences and Economics, Volume (12), Issue (2), 2016.

Mayeh Shabib Al-Shammari and others, The Rentier State and Economic Diversification Policies, Safaa Publishing and Distribution House, Amman, Jordan, 1st ed., 2018.

Marza Manaf Nima, Economic Diversification Strategy and Its Impact on Achieving Economic Stability in Iraq - An Analytical Study for the Period (2003 - 2015), Al-Qadisiyah University, College of Administration and Economics, Issue (26), 2016.

Mazhar Muhammad Salih, Monetary Policy for Iraq, Building Macroeconomic Stability, and Maintaining a Sound Financial System, Bayt Al-Hikma, Baghdad, 1st ed., 2013.

Nabil Jaafar Abdul-Ridha and Khaled Matar Mishari, The Future of the Rentier State in Iraq, Al-Ghadeer Printing and Publishing Company Limited, Basra, 2016.

Najat Muhammad Ubaid, Policies Economic Diversification, Dar Al-Radwan for Publishing and Distribution, Amman, 1st ed., 2020.

Iraqi Ministry of Planning, National Development Plan for the Years (2010-2014), Baghdad, 2009.

Ministry of Finance, Economic Department, Causes of Tax Evasion in Iraq, 2012.

Yahya Hamoud Al-Bu Ali and Nour Shaaban, The Role of the Oil Sector in Providing the Requirements for Economic Diversification in Iraq, Al-Rafidain Center for Research and Studies, First Edition, 2020.