Essential expenditures, respectively their place in the legal order is connected with the necessity to answer three partial questions. The first concerns the existence of algorithms or boundaries for the use of tax instruments. The second question is whether the application of tax instruments must be always associated with the taxing period or can be directly associated with the tax for individual taxable transactions. The third is the constitutionality of determination of taxes according to the tax instruments and equality between taxpayers. The chapter answers all three aforementioned questions.