Public taxes may not be created, altered, or cancelled except by a law; and exemption therefrom may only be made in the cases defined by the law. No person may be required to pay other taxes or fees except as provided for in the Law. Multi sources shall be observed in imposing taxes. Progressive multi bracket taxes shall be imposed on incomes of individuals according to their respective financial capabilities. Taxation system shall ensure promoting labor-intensive economic activities and motivating their role in the economic, social and cultural development. The State shall improve the taxation system and develop modern systems that guarantee efficiency, easiness and control in tax collection. The Law shall define the methods and tools of collecting taxes, charges and any other sovereign proceeds, and amounts thereof to be deposited into the State public treasury. Tax payment is a duty and tax evasion is a crime. Article (39) Saving is a national duty protected and encouraged by the State that shall guarantee savings, as regulated by the law. Article (40) General confiscation of properties is prohibited. Specific confiscation is impermissible except by virtue of a court judgment. Article (41) The State shall implement a population program aiming at striking a balance between population growth rates and available resources; and shall maximize investments in human resources and improve their characteristics in the framework of achieving sustainable development. Article (42) Workers shall have a share in the management and profits of enterprises according to the law, and shall develop production and implement the respective plans of their productive units. Preserving production tools is a national duty. Workers shall be represented by 50% of the elected members of the boards of directors of public sector units. Their representation in the boards of directors of public enterprise sector companies shall be subject to the Law. The Law shall regulate the representation of small farmers and craftsmen with a minimum representation percentage of 80% in the boards of directors of agricultural, industrial and handicraft cooperatives. 14