Determinants of public spending on sustainable social aspects- with ‎reference to the experience of decentralization in Iraq

Abstract

This research has the main objective of examining the determinants of how central public expenditure is spread over certain social aspects compared with decentralized governance. To achieve this research, the extractive approach was based on the analytical descriptive method by collecting data and statistics on public expenditure and its trends and distributing it to the governorates, using data on the distribution of expenditure to social aspects such as health, education, employment and social welfare and based on the comparative approach to the experience of decentralization. It was found that public expenditure does not yield its return from sustainable social aspects because of the central government's flawed public spending behavior. This requires the use of the experience of decentralization as a participatory method of managing and distributing public expenditures, thereby achieving sustainable social dimensions that meet the needs and desires of the community.