College of Administration and Economics

The Department of Economics at the College of Administration and Economics, University of Mosul, discussed the doctoral thesis tagged “Financial sustainability between the stability of tax revenues and the development of government spending for selected Arab countries for the period 1995-2020.
Part of it was attended by the Dean of the Faculty, Prof. Dr. Thair Ahmed Saadoon Al-Samman.
The study aimed … Which was presented by the student “Hooker Abdul Aziz Mohamed” in the Department of Economics in its theoretical and philosophical aspect to contain the minimum number of studies and theories related to the subject of financial sustainability and the extent to which they are affected by distinctive factors Public debt, government spending and tax revenues and their interpretation financially and economically In the standard aspect, the study seeks to prove the hypothesis that the financial sustainability index is affected by financial and economic variables, most notably government spending, taxes and public debt.

The study reached a number of conclusions, the most important of which were: the existence of a positive and moral relationship between the total tax revenues and the total government expenditure as a percentage of GDP and the public budget deficit and surplus as a percentage of GDP and at a moral level less than (1%).
The discussion committee was headed by Prof. Dr. Qabas Hassan Awwad Abdullah from the University of Mosul, Faculty of Law, with the membership of Prof. Dr. Saad Mahmoud Al-Kawaz, Assistant Professor Dr. Aws Fakhr Al-Din Ayoub, Assistant Professor Dr. Bakhtiar Saber Muhammad from Salahaddin University – Erbil, College of Administration and Economics, Assistant Professor Dr. Zahraa Ahmed Al-Nuaimi, and the membership and supervision of Prof. Dr. Hashem Muhammad Al-Arkoub.