تحليل جدوى حساب الخزينة الموحّد في العراق – دراسة تجريبية حول تاثيرات واليات تطبيق الحساب والبنية الاساسية المتاحة له.

Abstract

The Treasury Single Account (TSA) is one of the most important pillars of the Integrated Financial Management System (IFMIS), and it is one of the proven practices in the field of improving payment systems, collecting tax revenues, and controlling public spending appropriately through central dealing with the balances of free government bank accounts. The current research aims to determine the possibility of benefiting from this account by the Iraqi government by discussing the availability of the basis and technical capabilities for implementing this account in Iraq, while indicating the expected repercussions on the efficiency of public financial management in the economy and the extent of the ability to raise the level of benefit from monetary resources. The research was used. The inductive analysis approach, adopting the quantitative method in collecting data, analyzing it, and drawing conclusions from it, and the research reached an important conclusion that the use of the unified treasury account in Iraq can positively support the issues of debt service, liquidity levels, and credit capacity in the country. The research recommended the need to apply the mixed method ( Between central and decentralized) for the account because it is compatible with the financial infrastructure currently available in the country.