DOES THE "PROGRAMS AND PERFORMANCE BUDGET" SOLVE THE PROBLEM OF THE GENERAL BUDGET DEFICIT OF THE GOVERNMENT IN IRAQ / EXPLORATORY STUDY?

Abstract The general government budget is one of the most important financial tools for achieving financial and economic balance in the country. Iraq, like many other countries, is facing huge financial challenges, as the general budget is witnessing a large deficit, which causes a negative impact on the stability of the national economy and the ability of the government to provide basic services to citizens. One of the main reasons behind this deficit is declining government revenues and increasing public expenditures. This exploratory study aims to analyze the role of the "Programs and Performance Budget" in addressing the problem of the general budget deficit of the Iraqi government. The researcher used the inductive approach with regard to the theoretical side, and used the questionnaire method to collect primary data from a random sample of experts and university professors with financial specializations. The research concluded with a number of recommendations