The Faculty of Management and Economics discussed the master's thesis of student Hora Abdul Sahib Muslim in the Department of Economics under the title measuring the role of public borrowing in financing the budget deficit in Iraq for the period 2003-2019. A fiscal policy based on diversifying government sources of income and reducing dependence on oil revenues should be pursued as well as a policy of rationalizing public expenditures, strengthening the role of investment expenditures, building a solid investment base, as well as the need for the Iraqi government to reduce or eliminate public borrowing, especially external borrowing.