Research 8 ILIC 2019

Abstract:  Federal unitaies face problem with respect to vertical and horizontal balance in allocatiy expendthines such imblances obligates all federal system intruding the Republic of Iraq . to rectify them the vertical imbalance will be shekel when the is discrepancies in the responsibilities of the federal government and regional government in retum of the expenditure determine by the constitution on the one hand and the capabilities of collecting suitable revenues on the other hand . further imbalance occurs (happens) because of unexpected changes in taxe system or the occurrence of un expected increase in public expenditure . the lack of horizontal imbalance is the deficiency of revenues on part of federal system units in offering the same level of services companed to services offered other units because of difference of the level of availability or scarcity of financial revenues of the units and according to the population rate.
The key word : Federal – Decentralization –financial decentralization- horizontal imbalance –vertical imbalance- vertical and horizontal balance in allocatiy.