Cheng Wen-hui, a professor in the Graduate Institute of Social Welfare at National Chung Cheng University, adds that at present Taiwan has tapped into few tax sources, and with legal tax exemptions (for example, for teachers, or to encourage investment) and illegal tax evasion, tax revenues are extremely low, leading to inequities in taxation.
國立中正大學社會福利研究所副教授鄭文輝也表示，目前我們掌握到的稅源不多，合法的免稅（如：教師、獎勵投資…… 等等）加上非法的逃漏稅，稅基太小，以致稅賦不公平。