Judging the tax system

Jurors' agreed principles by which to judge the tax system

The system should be:

  • Transparent in how revenue is raised and spent
  • Simple to understand and navigate
  • Proportionate to citizens’ ability to pay
  • Fair, with every person and organisation paying their correct sum
  • Certain, so everyone should know what they’ll owe, in a system that rarely changes
  • Supportive, with consistent advice and help for citizens; and
  • The system should not punish people who do the right thing, it should not discourage work, saving or planning for your family’s future

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