Position paper on Legislative Reform of the Income Tax Law
It goes without saying that tax and fee-related legislations are of great importance as they have a direct impact on the socio-economic rights and the overall human rights system. It is worth noting that the approach used to draft the national legislation related to such rights represent the most important measure, as policies and practices cannot determine levels taxes and fees as agreed at legal schools and enshrined in most national constitutions.
Therefore, taxes represent the oldest source of general budget revenue, since the tax is related to the interchangeable relationship between the state and citizens. It also expresses the citizens’ duty in return for the services they receive and a source of meeting expenses of national institutions that provide public services such as national security, public health, housing, and utilities.