In the absence of workable rules, states are losing revenue that they urgently need in order to fulfill their responsibilities. At the same time, the issue of fair taxation is becoming more and more pressing, because the number of taxpayers who make an adequate contribution to financing public goods and services is decreasing.
如果没有可行的规则，国家就会失去履行国家责任所急需的收入源。与此同时，税收公平问题正变得日益紧迫，因为为公共商品和服务做出充分贡献纳税人数量正在下降。