أهمية اعتماد المبادئ الأساسية للحوكمة الجبائية للتحديد الأمثل للتكلفة المالية المقدرة للإنفاق الجبائي: دراسة تحليلية تقييمية

Abstract EN

The study aimed at identifying the importance of optimally determining the estimated financial cost of fiscal spending based on the basic principles of fiscal governance, given that fiscal expenditures are a double-edged sword, as they are either a tool to support development and consolidate public finances, or a tool to waste public money.

the study has concluded that the failure to include tax spending in the general budget of the state leads to the lack of discussion by parliament despite its high value and thus the absence of the most important principles of tax governance represented in: accountability and transparency.