The taxation system is basically fair, since the rate for the highest tax bracket has been raised from 25 percent to 38 percent. The main problem is enforcement.
陸次長則認為目前的稅制架構已相當健全，因為間接稅愈低，直接稅愈高，稅制愈合理，而我國的直接稅已由 25 % 增至 38 %，已相當符合公平的原則，只是他也承認，在執行上還有很多死角無法撲滅。