Abstract

The most prominent roles that customs revenues play, and their financing role, in addition to other roles such as protecting local industries, from foreign competition by imposing customs revenues on imports of goods similar to local industries, in addition to its preventive role through protection. Unhealthy merchandise community. Studying the impact of transit revenues on the general budget and the protection of national industries from external competition. The deficit in the general budget of countries is one of the main problems in the financial policy of most countries of the world, especially in the recent years after the global crisis (2008) due to several reasons, including imbalance. expenses. Public expenditures of countries, where current expenditures constitute the bulk of public expenditures, and this reflects the consumption nature of government expenditures in Iraq, as well as the imbalance in the structure of public revenues, especially in oil-producing countries, and the weight of expenditures. Reliance on the crude oil sector to finance the general budget, which makes the economy of oil-producing countries vulnerable to external shocks, including fluctuations in oil prices, and the research presents the reality of the revenues of border crossings and the state's general budget. May (Iraq).

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