![]() benefit a nation as a whole and it is difficult to allocate them to individuals and business. Benefits received from public goods and services provided by government are difficult to estimate on two grounds: Firstly, services such as defense, justice, research etc.It is a fair way to levy taxes since it does not result in one person receiving benefits at the expense of other person.Īrguments against this principle are mostly focused on applicability:.In other words, benefits-received principle results in lower tax evasion. ![]()
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