"It's not tax rises and it's not the NHS that Mr. Hammond is willing to gamble on, it's the public finances".
He said: "The Tories have once again chosen tax cuts for the richest in society, we will choose a fair, more progressive path and I will set out the details in the Scottish Budget on December 12".
"This is no bonanza", Mr Johnson said.
This so-called Chaotic Brexit would be triggered if the European Union and Britain fail to make progress in talks on a separation treaty.
The Democratic Unionist Party (DUP) fears May could agree to new barriers on trade between Northern Ireland and the rest of Britain after Brexit, as the only way of achieving her stated goal of avoiding checks with EU-member Ireland.More news: Human remains found at Vatican Embassy revive 1893 missing schoolgirl cold case
"Isn't it the truth this Government is in a blind panic trying to cover up for a blind Brexit?"
"I've approached this budget in terms of delivering to the British people a clear view of the better times that are ahead as our economy and public finances turn the corner", he told Sky News. What will Hammond do then? Could he resort to sizeable tax rises? "It's surely borrowing that would take the strain", Johnson predicted.
"It's a judgement that could see debt ratchet upwards", Johnson said.
Grappling with giants: There's been growing discussion of the viability (and indeed desirability) of a "tech tax" in recent months as a way to grapple with the sprawling, worldwide structures of big U.S. tech firms like Google, Facebook, and Amazon.
Johnson said: " What does explain the improvements which allowed the Chancellor space for his largess?More news: Kylie Jenner Surprises Kris Jenner With A Ferrari For Her 63rd Birthday
He was able to do so after the Office for Budget Responsibility, the government's tax and spending watchdog, revealed an £11.9bn improvement in the public finances this year, which the chancellor opted to spend in its entirety.
The Prime Minister praised the Budget, saying: "Austerity coming to an end isn't just about more money into our public services, it's about more money in people's pockets as well".
Johnson said it was hard to measure spending on the NHS but under several measures, the rise was what one is measuring between 2.6 percent a year (an estimate of total health spending increases between 2017-18 and 2023-24) and 3.4 percent a year (daily spending on the NHS over the same period). The 2008 financial crisis represented the greatest hit to peacetime economic activity, and was followed by large fiscal stimulus, but taxes in the past decade have not risen to smooth the public finances. That is a remarkable increase.
The NIESR's analysis published on Wednesday suggests the United Kingdom has usually opted to spend less on public services and bring in less from taxation as a proportion of GDP compared to other major advanced economies.More news: Chinese intelligence officers charged in United States aviation hacking
The government expects it to raise more than $510 million a year.