Abstract
Abstract The fiscal policy is one of the economic policies that It has a major role in influencing economic diversification in Iraq through the use of many of its tools, whether in the field of revenues, expenditures, or public budgets. or the internal debt in the analysis to know the effects that resulted from it in the possibility of achieving economic diversification. This policy may be more urgent in developing countries ,especially the oil ones, whose economies are characterized by rentierism or unilateralism .