Digitizing public finance and its impact on the effectiveness of fiscal policy Selected experiences with special reference to Iraq

Abstract

The digitization of public finances is one of the latest developments resulting from the Fourth Industrial Revolution, including technological innovations in various areas of government spending, government revenue collection, and financial policy-making. Countries around the world are trying to take what is necessary to digitize their financial performance in order to increase their ability to collect financial information quickly and easily and take decisions in order to increase the effectiveness of fiscal policy towards achieving its goals. Among the countries worthy of research is the United Arab Emirates and India, because these two countries have obtained a distinguished rating in the government technology maturity index, as the research will attempt to reveal the points of distinction of these two experiences. The research also dealt with the Iraqi experience in the field of digitizing public finances to evaluate this experience and to show the possibility of its development.