Applying The Rule of Appropriateness When Imposing Financial Taxes in The General Annual Budget Law

Abstract

Tax incomes are considered one of the main sources, and even one of the most important sources, in financing public budgets in various countries of the world. They are an effective tool in the hands of the state in influencing economic activity. Therefore, the importance of our study focuses on the extent to which the tax suitability rule is applied when imposing taxes in the annual general budget law, which is one of the most important rules that the legislator can rely on when imposing taxes to build an effective tax system and to protect the rights of taxpayers and to care for their legitimate interests and to choose the most appropriate procedures, methods, means and times in imposing, estimating and collecting the tax. However, the legislator’s inclusion of legal texts that impose various taxes in the general budget laws year after year makes it difficult for the taxpayer and the financial authority to refer to these texts.