Abstract - The general is the real mirror of economic activity of any country and this came the choice of this subject, this study high ights the federal budget of the Republic of Iraq for the year 2017 to analyze the most important items of income and public expenditure , and analysis of sources of revenue and trends in public spending ,as well as shed light on the causes of disability , this budget , the study has reached a number of treatments to radium the deficit through the diversification of sources of public revenues and reduce unnecessary expenses .