Modern societies are becoming ever more complex. Tax affairs are not exactly the simplest subject in the world; however, the principles one which they are based are very simple and can be understood and discussed by everyone. These principles include issues such as fiscal justice, progressive taxation and efficiency, among others.
Moreover, it is obvious that in order to understand the need for taxes or indeed, to understand the essential function of taxes in advanced economies, it is essential to know what the money collected is going to be spent on.
Linking the two aspects, then, in order to assess the importance of the public sector in our lives, we must first know both the origin of the public funds (the tax system) and how these funds are used (budgets).
This teaching unit has been prepared to convey these basic concepts to the general public and, above all, to the younger generation. Because knowledge and control of public finance should never be kept in the hands of a few; in a democratic society, all citizens have a right and a duty to know how the public sector that we all help to create operates.
This teaching unit is an innovating initiative intended to contribute in this direction, and we trust that it will serve to meet its aims. Like any human undertaking, it is of course subject to continuous improvement, and any contributions and remarks will be extremely welcome.
Department of Public Revenue and Finance