12 August، 2025
“College of Administration and Economics at the University of Mosul Delves into Fiscal Policies… Master’s Thesis Examines the Impact of Transfer Expenditures on the Budget Deficit”
As part of the scientific activities of the Department of Economics at the College of Administration and Economics – University of Mosul, the master’s thesis defense of the student Shafan Fattah Abdulrahman was held on the morning of Tuesday, August 12, 2025, in Discussion Hall No. (1). The thesis is titled:
“Measuring the Impact of Transfer Expenditures on the Budget Deficit – A Comparative Econometric Study of Selected Countries with Reference to Iraq.”
The study aimed to shed light on the theoretical and econometric dimensions of fiscal deficits in public budgets, particularly in developing and rentier countries such as Iraq. It analyzed the impact of transfer expenditures on public finance stability during the period (2000–2022), which was characterized by major political and economic shifts.
The findings revealed that most of the studied countries increased their government spending during major economic crises, while some advanced countries opted to rationalize spending while maintaining support for low-income groups. In Iraq, transfer expenditures constituted a large portion of the budget after 2003 due to rising unemployment rates and the expansion of the population unable to work, necessitating increased support to ensure a minimum level of social justice.
This thesis aligns with the eighth goal of the Sustainable Development Goals — Decent Work and Economic Growth — as it highlights the role of sound fiscal policies in stimulating sustainable economic growth and achieving a balance between social support and budget stability.
The discussion committee consisted of: Prof. Mufid Thanoon Younis – University of Mosul / College of Administration and Economics – Chairman Asst. Prof. Amer Sami Munir – University of Tikrit / College of Administration and Economics – Member Asst. Prof. Mohammed Thanoon Mohammed – University of Mosul / College of Administration and Economics – Member Prof. Hashem Mohammed Abdullah – University of Mosul / College of Administration and Economics – Member and Supervisor.
