Abstract
Various governments do what all in its power to promote education and develop it as a strategic asset which nourishes the community of human resources and serves as the best investment for it, It is increasingly important through the influence of policy spending power, on the grounds that the promotion of education requires the availability of potential and expenses according to permanent contribution to the sustainable development process, and Iraq, like other countries, the education is suffering of the challenges, the most important among which is weakness of organization and poor planning, as well as the deterioration of educational services in spite of financial abundance in this country. That the issue of education funding has become a prerequisite for its development in its various aspects, and it became the emphasis on the importance of education funding is very important to achieve economic and social benefits and to achieve the objectives of the research which included three axes the first was devoted to the concepts of both government spending and education and the vision of economic theory in them while both the second was devoted to the issue education spending and the factors affecting it, and the third has included analysis of indicators of government spending on education in Iraq, then the result of the main conclusions and recommendations.
