For an equitable tax system we need cooperation and coordination from both the central and local governments. "The government should create a new independent taxing authority with branches throughout the country," Ch'en T'ing-an suggested.
「改革稅務行政，首先要統一稽徵系統，也就是要中央、地方『一元化』」，陳聽安說：「連我這研究稅務的人，都不知道繳稅要到忠孝東路的國稅局，還是北平東路的稅捐處，何況是其他市民呢？」