In light of the amendments and developments in economic and financial legislation across the region, one of the most significant aspects of these legislations is tax and financial regulations, as they serve as a key tool to ensure public financial sustainability and economic development. This is particularly relevant as Kuwait focuses on diversifying sources of national income, instilling citizenship values, enhancing economic and social development efforts, and developing infrastructure projects, public services, and facilities. Additionally, the continuous growth of private sector participation in achieving sustainable development highlights the importance of tax systems as a fundamental pillar in government financing, guiding economic and social policies, and playing a crucial role in achieving social justice and reducing economic disparities.