Several scholars have set some standards to judge the system for taxation for validity. How to decide if tax is good or bad? You can let these 5 following principles for Discussion. What do issues mean? How do you believe they matter? Adequacy, Equity, Exportability, Neutrality and Simplicity. What other tax revenue systems to consider? How do you believe they would be better or worse? What role taxes play in political issues? Find opinion of flat tax as some politicians have suggested?