Abstract
Abstract Throughout the trend towards more financial globalization, the banking sector faced a number of new challenges, and it become more affected and more respondent to the international and national changes, such as technical developments, internationality of financial markets. The freeing of constraints precludes all the banking activities; so, financial freeing call for the necessity to find several options including (Banking privatization) to the rapid adjustment with the inputs of these challenges and convert them into true opportunities for growth and development during the future stage. The Iraqi banking sector is regarded as one of the sectors that face these challenges either a governmental or private banks. The Iraqi governmental banks form a large proportion in Iraqi banking market, specifically; AL - Rafidain Bank and that may call for studying the possibility of this bank privatization under its low profitability compared with other banks. .
