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The budget law, more commonly known as the budget, has a twofold function of determining and authorizing the revenues and the annual public expenditures, but it is also supposed to ensure the establishment of a productive economic vision and an effective tax policy that consist of a set of measures in order to influence the economic and social conditions of the country.Based on the foregoing and in the light of the provisions set out in the latest version of 2019 budget provisions adopted by the Cabinet, the Lebanese Association for Taxpayers' Rights (ALDIC) can only regret the lack of ambition, vision and determination of the public authorities to put forward real reform policies -- and not an optical illusion that no longer deceives anyone -- whose main objective would be the respect of the taxpayer by taking into account its apprehensions and needs on the one hand, and better governance of public finances by necessarily passing through the rationalization of public expenditures on the other hand.
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