Imbalance between the constitutional principles of taxes and public expenditure

Abstract

The imbalance that reaches the basic principles of tax regulation in general and, on the other hand, decisions on public expenditure, is manifested in the social concern for tax justice and the lack of attention to the fundamental principles that should be followed for the determination of expenditure financed by public resources. Public budget revenues obtained through taxation are coercive economic benefits that in theory should be subject to constitutional principles that have a substantial content in the service of tax justice. The necessary correlation between public expenditure and national needs is a different matter from the economic and financial audit of the accounts and the consequent prosecution of accounting responsibility – hence the need to formulate budgetary principles that require a strict link between public expenditure and public needs, while at the same time establishing a control procedure.