تحليل دور السياسة المالية في تعزيز الابتكار في العراق للمدة (2004-2023)

Fiscal policy is one of the fundamental pillars of economic policy, receiving widespread attention from economists and various schools of thought, given its vital role in allocating resources, promoting stability, and achieving national development goals. Under the title "Analyzing the Role of Fiscal Policy in Promoting Innovation in Iraq for the Period (2004–2023)," this research examines the relationship between fiscal policy tools—represented by public expenditures and public revenues—and the level of innovation in Iraq during the specified period. It aims to highlight the most prominent challenges facing fiscal policy tools in supporting innovation, while assessing their effectiveness in creating an environment conducive to growth and technological and cognitive development. The research focuses on analyzing innovation developments in Iraq during the period under study, examining how to finance increases in public spending, and proposing appropriate fiscal policies that would promote innovation, particularly by providing tax incentives, facilitating access to finance, and supporting the private sector. The study found that the absence of a clear and encouraging tax policy and the weak investment environment constitute an obstacle to innovation efforts. Attempts to attract investment have not translated into effective practical measures such as tax exemptions or direct support for productive sectors.