The primary objective of the tax system was to generate TAX revenue.
Tax revenue is vital for a developing country to meet its needs and provide essential public services.
Therefore, how a country's tax system is to be set up should first and foremost take into account its own needs, both in terms of helping the economy grow and helping the people of the country, but also in terms of being able to respond to what is happening in the world.
When evaluating the effectiveness of a tax system, it is necessary to look at the system as a whole.
The government needs to attract more tax revenue while at the same time satisfying its resident taxpayers.
As a result, it is important to know that a good tax system does not have to be a perfect tax system that collects taxes according to the rules of the tax system, brings in enough money, and does not hurt taxpayers in any way.
税收制度的主要目的是创造税收。
对于一个发展中国家来说，为了满足其需求和提供基本公共服务，获得税款使至关重要的。
因此，一个国家的税收制度要如何建立，首先应该考虑其自身的需求，既能帮助经济增长，帮助国家的人民，同时也能够对世界范围内发生的事情做出反应。
在评估一个税收制度的有效性时，有必要将该制度作为一个整体来看待。政府需要吸引更多的税款，同时满足其居民纳税人的要求。
因此，重要的是要明白，一个好的税收制度并不意味着它一定就是一个按照税收规则征税，产生足够的收入，并对纳税人没有造成伤害的完美无缺的税收制度。
A good tax system is one that, on average, collects fair taxes and adheres to most tax rules. The following are some qualities that should be included in an effective tax system:
fiscal adequacy;
equity or fairness;
efficiency/neutrality;
simplicity;
certainty;
flexibility;
Diversity; and
suitability for achieving macro-level objectives.
一个好的税收制度是指，平均而言，征收公平的税收，并遵守大多数的税收准则。以下是一个有效的税收制度应该包括的一些特征:
财政的充足性；
公平或公正；
效率/中立性；
简洁性；
确定性；
灵活性；
多样性；以及
适合于实现宏观层面的目标。
Fiscal Adequacy
One of the most fundamental elements of a good tax system for a developing country is that it should provide the government with sufficient money to carry out its expanding welfare and development operations.
Suppose the current method of collecting taxes cannot provide an adequate amount of money. In that case, the government will be obliged to rely on deficit financing.
Effects of deficit financing:
It causes a decrease in the purchasing power of people;
It causes inflation:
It causes the depreciation of the currency.
财政的充足性
对于一个发展中国家来说，一个好的税收制度的最基本要素之一是，它应该为政府提供足够的资金来进行其不断扩大的福利和发展业务。
假设目前的征税方法不能提供足够的资金。
在这种情况下，政府将不得不依靠通过赤字融资。
赤字融资的影响:
它导致人们的购买力下降;
它导致通货膨胀;
它导致货币贬值。
Equity or Fairness
According to Adam Smith, fairness, or equality, is one of the qualities that make for an effective tax system.
It indicates that everyone should pay their proportionately fair part of the taxes.
Equity and Fairness are synonymous with this concept.
For a tax system to be considered good, it needs to include most of the taxes that help bring in money and wealth for the country and ensure everyone gets the same treatment.
公平或公正
根据亚当-斯密的说法，公平，或平等，是构成有效税收制度的品质之一。
它表明，每个人都应该按比例支付其公平的税收部分。
公平和公正是这个概念的同义词。
一个税收制度要被认为是好的，它需要包括大部分有助于为国家带来金钱和财富的税收，并确保每个人都得到同样的待遇。
Efficiency/Neutrality
One of the most significant aspects of efficiency is the minimisation of administrative and compliance expenses.
Therefore, collecting taxes should not be designed so that the cost of collecting taxes constitutes a relatively significant fraction of the total taxes collected.
The collection process needs to be as cost-effective as is practicable.
In addition, the expenditures the taxpayer is responsible for to satisfy his obligation should be kept to a minimum.
效率/中立性
效率的一个最重要的元素是行政效率，它指的是最大限度地减少行政和合规费用的过程。
因此，征税机制的设计不应该使征税成本在征收的税款总额中，占比较大的比例。
征收过程需要在实际可行的情况下，尽可能地具有成本效益。
此外，纳税人为履行其义务而承担的支出应保持在最低水平。
Simplicity
Adam Smith identifies simplicity of administration as one of the essential qualities of an effective tax system.
If the process is made easier, taxpayers won't have to deal with a mess of rules, forms, and fees.
Taxpayers will better grasp the system, which will, in turn, minimise the costs of compliance with the system.
The costs of compliance for a taxpayer might be monetary (such as fees paid to professional advisers for advice or help), time costs (incurred when keeping records or filing returns), or psychological (incurred when dealing with the stress of having to comply) (e.g. anxiety caused by the inability to understand complex laws).
简洁性
亚当-斯密认为，简洁是有效税收制度的基本素质之一。
如果流程更简单，纳税人就不必处理混乱的规则、表格和费用。
纳税人将更好地掌握这个系统，这反过来将使遵守这个系统的成本降到最低。
纳税人的合规成本可能是：
金钱上的（如支付给专业顾问的费用）；
时间成本（在保持记录或提交报表时所产生的）；或
心理上的（在遵循压力，例如，由于无法理解复杂的法律而造成的焦虑）。
Certainty
This certainty principle says that the taxpayer should know the following:
How much tax he has to pay;
When it has to be paid, and
How it should be paid.
They should be easy for taxpayers to understand.
The tax laws should make this information clear and make sure it is correct.
So, tax officials shouldn't be able to decide on their own how much to charge and when to charge it.
确定性
这个确定性原则说的是，纳税人应该需要清楚知道:-
他需要缴纳多少税款；
何时缴纳，以及
应该如何支付。
这些信息应该让纳税人容易理解。
税法应该使这些信息明确，并确保其正确性。
因此，究竟需要收取多少的税务和何时收取，并不是税务官员说了算的。
Flexibility
Another feature of a good tax system that developing countries should be flexibility.
Under taxation flexibility, the government revenues from taxes should also increase with increased national revenues due to economic expansion.
The tax system becomes more flexible when higher indirect taxes are levied on luxury goods with increased demand.
As a result, excise duty, customs duties, and sales and service tax tend to be flexible forms of taxation.
This is because changes in the rates can be readily made, and these changes then have a relatively immediate impact on the behaviour of taxpayers (for example, an increase in customs duty rates typically leads to price increases almost immediately).
灵活性
发展中国家好的税收制度的另一个特点应该是灵活性。
根据税收弹性的概念，政府的税收收入也应该随着经济扩张带来的国家收入的增加而增加。
当对具有高需求的奢侈品征收较高的间接税时，税收制度会变得更有弹性。
因此，消费税、关税以及销售和服务税往往是灵活的税收形式。
这是因为税率的变化可以随时进行，然后这些变化对纳税人的行为产生相对快速的影响（例如，海关税率的增加通常几乎立即导致价格上涨）。
Suitability for achieving Macro-Level Objectives
Taxation should be a tool for economic growth in a developing economy like ours.
The primary purpose of economic growth is the pace of capital formation.
If the public sector is given a prominent place in the development plan, capital formation must take place at a somewhat higher rate in the public sector.
Hence, the structure of taxes should make it easier to use fiscal policy to meet the macro-level economic management goals that a government might want to achieve.
These goals might include the maximisation of economic stability and growth, the redistribution of income or wealth, the raising of employment levels, and the reduction of inflation.
The tax structure should also make it easier to raise employment levels.
适合于实现宏观层面的目标
在我们这样的发展中经济体，税收应该是经济增长的工具。
经济增长的主要目的是资本形成的速度。
如果公共部门在发展计划中占有重要地位，公共部门的资本形成速度必须相当高。
因此，税收结构应该使财政政策更容易被用来实现政府可能想要实现的宏观经济管理目标。
这些目标可能包括经济稳定和增长的最大化，收入或财富的再分配，提高就业水平，以及减少通货膨胀。
税收结构也应该使提高就业水平更加容易。
Diversity
This suggests that the government should not rely on a single tax or a small number of levies to bring in a considerable amount of tax revenue.
If a government wants to generate significant income from a single tax or a few taxes, the tax rates on those taxes will need to be excessively high.
This will harm the incentives for jobs, savings, and investments and encourage tax fraud.
Consequently, the tax system needs to be a multi-tax system that includes a wide variety of taxes, and it ought to mandate that everyone in a position to contribute to the public coffers do so.
Because of this, it will be necessary to impose both direct and indirect taxes.
Also, because of the variety of tax structures, fiscal sufficiency and equality ideals will be more satisfactory.
多样性
这表明，政府不应该依靠单一税种或少数几个税种来获取大量的税收。
如果政府想从单一税种或少数税种中获得大量收入，这些税种的税率就需要过高。
这不仅会损害对就业、储蓄和投资的激励，而且还会鼓励税务欺诈。
因此，税收制度需要是一个多税制系统，包括广泛的各种税种，它应该规定每个有能力为国库做贡献的人都要这样做。
正因为如此，有必要同时征收直接税和间接税。由于税收结构的多样性，财政充足和平等的理想也将更加令人满意。
Conclusion
According to the findings of the above study, we can conclude that many socioeconomic goals in modern society are being pursued with the assistance of taxes.
Not only may money be raised for the restricted tasks of the government through this method, but it also serves other purposes.
The neutrality concept of taxation, sometimes known as the "leave things as they are" approach, is no longer widely supported by contemporary economists.
In practice, neutrality is difficult to achieve because governments frequently believe it is acceptable to purposefully interfere in the transactions of free markets through the imposition of taxes to either encourage the production or consumption of certain goods or services that they want to see more of or discourage the production or consumption of products that they consider to be undesirable.
In addition, applying higher tax rates to income would result in a disincentive effect under a progressive tax rate structure.
This would mean that taxpayers could conclude that it is simply not worth working as hard as they are and could opt to spend their time relaxing instead.
Therefore, the current method of levying taxes needs to fulfil a more practical function. Its aims include creating rapid economic growth, eliminating income disparity, fostering stability, attaining other socio-economic goals, and several other objectives.
总结
根据上述研究结果，我们可以得出结论，当今社会的许多社会经济目标都是在税收的帮助下实现的。
通过这种方法，不仅可以为政府的任务筹集资金，而且还可以达到其他目的。
税收的中立性概念，有时被称为 "保持现状 "的方法，已不再得到当代经济学家的广泛支持。
在实践中，中立性是很难实现的，因为政府经常认为通过征税来有目的地干预自由市场的交易是可以接受的，比如：以鼓励生产或消费他们希望看到更多的某些商品或服务，或阻止生产或消费他们认为不受欢迎的产品。
此外，在累进税率结构下，对收入适用较高的税率会产生抑制作用。这意味着纳税人可能会得出这样的结论：根本不值得像他们那样努力工作，而是选择把时间花在休闲上。
因此，目前的征税方法需要实现一个更有用的功能。其目的包括创造快速的经济增长，消除收入差距，促进稳定，实现其他社会经济目标，以及其他一些目标。
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