Measuring the Relationship Between Fiscal Discipline and Intergenerational Fiscal Sustainability Using the Autoregressive Distributed Lag (ARDL) Model

This research focuses on the centrality of fiscal discipline in achieving intergenerational fiscal sustainability in Iraq, a rentier economy that relies primarily on unsustainable oil revenues. It highlights the key challenges that undermine sustainability between current and future generations, including the misallocation of public spending, its weak efficiency, and the low contribution of tax revenues to GDP , The research confirms that enhancing fiscal discipline through rationalizing spending and controlling waste is an indispensable strategic approach to building a solid economic foundation capable of confronting resource fluctuations, ensuring long-term fiscal stability, and guaranteeing the rights of future generations to fiscal resources, whether in the form of withheld funds or economic projects with sustainable fiscal returns.