The Effect of The Principle of Relevance on The Efficiency of Tax Debt Collection

Abstract

The tax system is one of the most important methods that countries rely on to finance their public expenditures in order to achieve their economic and social goals, For a tax system to succeed, it is not enough to simply impose taxes; it requires knowing how to collect them in a way that takes into account the circumstances of taxpayers and achieves efficiency and fairness in collection, From this standpoint, the role of the principle of suitability in the efficiency of tax debt collection becomes apparent, as it is considered one of the important and fundamental principles in modern tax policies.