أهمية الجباية العادية في تمويل الميزانية العامة : دراسة تحليلية عن تمويل الميزانية العامة خلال الفترة 2000-2021

Abstract

The current study aims to know the extent of the importance of regular levying and its role in financing the state’s general budget. Regular collection has a prominent role in financing the budget, and in recent years it has witnessed a significant contribution and exceeded 56% of the total public revenues. However, collection still occupies the forefront in financing the budget. Therefore, the study recommended improving the administration and collection of taxes and fiscal management services to raise the share of regular collection in the general budget. Rationalizing public expenditures and raising their efficiency to achieve the desired goals, and combating all forms of incorrect and irrational use of oil funds, especially when oil prices rise.