Taxes are a vital and fundamental source of public revenue for the state, significantly contributing to covering its expenditures across all sectors and directly influencing economic activities.

They serve as a key instrument for redistributing national income, encouraging investment, and financing development projects. Moreover, they play a crucial role in shaping and implementing the state’s overall financial and economic policies.

The primary objective of taxation is to achieve social justice by ensuring that all income is subject to taxation, so that every capable individual contributes their fair share to public expenditures and national obligations.

Additionally, taxation fosters trust and partnership between the state and its citizens—citizens trust that the state will serve them fairly and justly, while the state relies on its citizens as partners who will help secure public revenue and oversee its proper allocation.

Furthermore, tax revenues support key national goals, including expanding the economic base through infrastructure development to enhance economic capacity, generating sustainable revenue sources for the state to finance its activities, and promoting balanced sectoral and regional development to ensure national unity through sustainable growth.