The following is a hypothetical example of a tax system feature. In Chapter $1,$ the text discusses five criteria for evaluating tax systems. Select the single criteion that is most relevant for evaluating whether the tax system feature is good $($or not$)$ in the example described.

Feature: Many states and countries require the state balance its budget $($i$.$e$.$ that projected receipts from tax revenues equal expenditures by the government$)$ each year.