<![CDATA[Background: Fiscal policy directly affects the integrated economic, social, and environmental dimensions of sustainable development and is a central instrument for advancing the Sustainable Development Goals (SDGs). Methods: This study employed a descriptive-analytical approach using secondary fiscal, macroeconomic, and sustainable-development data for Iraq, with emphasis on public expenditures, public revenues, public debt, GDP structure, and SDG performance over the available period from 2003/2004 to 2021. Results: The analysis identifies persistent structural challenges, including the rentier nature of the Iraqi economy, dependence on oil revenues, weak non-oil revenue mobilization, dominance of current over investment spending, political and security pressures, administrative and financial corruption, and environmental constraints. Conclusion: Strengthening the contribution of fiscal policy to sustainable development requires economic diversification, a more dynamic private sector, stronger small and medium-sized enterprises, better public-private partnerships, and an institutional mechanism for managing oil revenues across generations.]]>
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