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  • Taxation

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    Proma Mandal
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    1) The presentation discusses the characteristics of a good tax system, outlining six key points including that taxes should be levied based on ability to pay, be equitable and convenient, contain a balance of direct and indirect taxes to maximize revenue, have low collection costs, and provide no scope for tax evasion. 2) It also notes that a good tax system follows important principles of taxation like least sacrifice and is economical, productive and elastic. 3) Finally, the summary mentions that the tax authority should be supported by sufficient laws, skilled staff, and efficient administrative tools and techniques.

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    1) The presentation discusses the characteristics of a good tax system, outlining six key points including that taxes should be levied based on ability to pay, be equitable and convenient, contain a balance of direct and indirect taxes to maximize revenue, have low collection costs, and provide no scope for tax evasion. 2) It also notes that a good tax system follows important principles of taxation like least sacrifice and is economical, productive and elastic. 3) Finally, the summary mentions that the tax authority should be supported by sufficient laws, skilled staff, and efficient administrative tools and techniques.

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    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
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    Download as pptx, pdf, or txt
    2 views6 pages

    Taxation

    Uploaded by

    Proma Mandal
    1) The presentation discusses the characteristics of a good tax system, outlining six key points including that taxes should be levied based on ability to pay, be equitable and convenient, contain a balance of direct and indirect taxes to maximize revenue, have low collection costs, and provide no scope for tax evasion. 2) It also notes that a good tax system follows important principles of taxation like least sacrifice and is economical, productive and elastic. 3) Finally, the summary mentions that the tax authority should be supported by sufficient laws, skilled staff, and efficient administrative tools and techniques.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pptx, pdf, or txt
    of 6

    Presentation on

    characteristics of good
    tax system

    Name: Proma Sarker


    Batch: 21st
    ID: 21100008
    Characteristics of
    a good tax
    system
    First two characteristics

    1ST POINT 2ND PONT

    Tax should be levied based Taxes should follow the


    on fundamental Principles of most important canons it
    taxation like the principle of should be equitable,
    least sacrifice , cost and convenient to pay,
    benefit and above all ability economical productivity
    to pay . and elastic
    3RD POINT 4TH PONT

    The tax authority should


    Tax should be balanced
    be supported by
    containing both direct
    sufficient simple laws
    and indirect nature of
    and rules, skilled
    taxes so that it can be
    manpower and efficient
    maximize government
    administrative tools and
    revenue.
    techiques
    5TH POINT 6TH POINT

    A good tax system has The tax system should be


    least collection cost to provide no scope for the
    and Collect maximum evasion of tax by the
    amount of taxes taxpayer.
    Thank you
    very much!

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