Basher Dohan Hamzah, Noof Ali Awad

Public revenues are a financial tool that affects economic variables such as investment, public expenditures and debt. The research aims to analyze the structure of revenues in Iraq and their impact on financial sustainability by influencing some indicators and the ability to achieve financial sustainability and ensure the rights of future generations. The research concluded that there are problems that Iraq suffers from due to its reliance on a single volatile source, which is oil revenues, to finance the budget, which constitutes the largest percentage of total revenues and negatively affects many variables and the financial situation. The most important recommendations are to address the imbalance in the structure of public revenues by diversifying the economy and following a financial policy to control spending within the limits of revenues, as well as preventing the increase in the deficit and public debt as a percentage of the gross domestic product.