What are the features of good tax system?
This is a question that relies heavily on your political way of thinking. A theoretically good tax system would be one that makes everybody happy and willing to pay their taxes, without anybody feeling hardships and remorse. Obviously, in a country with different political values and beliefs, that theoretical tax system is impossible to create. Many believe a good tax system is one that hardly taxes the public, and that can't happen because the government needs our tax dollars. Some believe the rich must pay way more than they are paying now, and the poor shouldn't pay as much as they do. This is problematic because then the rich will take their money elsewhere. In order for a tax system to generally be considered good, it must be fair and adequate to all parties, simple, transparent, and not too difficult on administration. Basically everyone should pay their fair share of taxes, the taxes should be enough for the government to operate normally, the process isn't too difficult for the individual to do, and information can easily be received by the public. Those are generally the characteristics of a good tax systems, but even then, many people find holes in that logic and add/remove characteristics. It really depends on your way of thinking.