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Taxes are one of the tools of fiscal policy as governments seek through them to achieve economic goals and financial goals, and tax is the tool through which private behaviour is transformed into collective action in the direction of the public good.

Taxes are one of the tools of fiscal policy as governments seek through them to achieve economic goals and financial goals, and tax is the tool through which private behaviour is transformed into collective action in the direction of the public good. Contemporary countries seek to adopt direct and indirect taxes to maintain an effective tax policy consistent with the objectives