The variables of fiscal policy represented by the government agreement and taxes are among the variables affecting the overall economy, and they are used as tools to address economic problems. In the Iraqi economy, the Iraqi economy relies on fiscal policy to achieve economic stability, and this is evident through statistical and economic tests, as the tests showed a significant influence relationship between government spending and taxes on the gross domestic product in Iraq, as well as the existence of a long-term equilibrium relationship between the dependent variable and the independent variables.