top of page
  • CCS

The Principles Of A Good Tax System

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:

  1. fiscal adequacy;

  2. equity or fairness;

  3. efficiency/neutrality;

  4. simplicity;

  5. certainty;

  6. flexibility;

  7. Diversity; and

  8. 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:

  1. It causes a decrease in the purchasing power of people;

  2. It causes inflation:

  3. 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。