Внедрение международных стандартов бухгалтерской отчетности для эффективного формирования доходной части государственного бюджета Республики Ирак

Аннотация

The implementation of fiscal policy results in the collection of revenue for the state budget, which serves as the foundation for efficient government operations. There is no one ideal ratio since the methods used by many nations to generate state budget revenue varies greatly from one another. The examination of this problem in Iraq is the main subject of this research. It is interesting to model the ideal structure of budget revenues based on the study of state revenues, as Iraq is attempting to bring its financial system, and, in particular, as near as possible to the IFRS, especially after 2003, as Iraq underwent major of financial and political upheavals. Degree of scientific development of the problem. Nations vary greatly in how they generate revenues for their state budgets. This is because different nations have different financial systems, and public finance plays a different role in economic growth. Iraqi fiscal and budgetary policies must be significantly closer to IAS in light of the country's path towards global integration. Given the current challenges and the substantial financial strain that the political unrest in the region middle east has placed on countries budgets—particularly for Iraq, given its reliance on oil revenues—optimizing state budget revenues is crucial and calls for innovative approaches to revenue balance. On the one hand, since their ratio primarily influences the structure of tax and non-tax revenues, figuring out the best state budget revenue structure is closely tied to the GDP structure of the nation by kind of economic activity. Moreover, the allocation of the revenue item has the potential to either promote or inhibit future action in other domains. Thus, the goal of this study is to ascertain the ideal state budget revenue structure while accounting for the custom of aligning state revenue with IAS. Recent events have demonstrated the necessity for several adjustments in the global financial system. The trend of financial information system changes is one of the most significant factors . The movement to accrual accounting was pioneered by the developed countries as a part of the public sector reform. As a result, the annual financial statements play a significant role in the accountability of governments to their citizens and their elected representatives. The government accounting reform is regarded as part of improving the information system in public financial management based on accruals as a tool to gain a wider accountability in a democratic system and in a free market. Despite the importance of the major new public management reforms implemented over the past 25 years, especially with regard to accrual accounting, little is known about the IPSAS implementation process. Although they are not systemically significant, developing nations are heavily impacted by the regulatory choices made at the heart of the global financial system and are not part of the groups that establish standards. In developing nations, accrual accounting reforms have begun to gain traction in the public sector as a means of achieving more legitimacy .