Tax limits and refunding tax payers
In almost all countries, a vicious circle has been created whereby the more the State collects, the more it spends.
To stall the debt, limits are put on expenditure and borrowing. Then, the limits are reached and a lively debate ensues on whether to raise them, reduce spending or increase taxes. In reality, the limits tool (organized in different ways) is useful, but not always effective as it nonetheless enables the State to reach fixed limits, but then to bypass them by shifting expenditure and debts around in different ways.