Corruption methods linked to the public finance of the State

Abstract

In this research, we illustrated the methods of corruption associated with Iraq's fiscal policy instruments. We outlined the association of those methods in estimating public expenditures and how to circumvent and manipulate the proposal and estimate of required expenditures, as well as their association with the allocation of public expenditures. We have outlined a range of ways and areas that some political powers use to acquire public funds by circumventing laws so that they are formally approved by the constitution, but in terms of content they show the opposite, and we have outlined a set of corruption methods associated with public revenues related to the collection of those revenues. We have demonstrated some of the methods used by corrupt people to acquire public revenues and prevent them from gaining access to the public treasury of the State, as well as the association of corruption methods with the general budget, the exact numbers of the budget, how to manipulate and make changes in budget items and the choice of projects that they consider to suit their interests either directly or indirectly and with political covers as well as corruption methods associated with weak legislative control of the public budget, we cited several vivid examples, and then put forward a set of conclusions and proposals that, if they were introduced, would do something to combat corruption linked to public finances.