"Tax fairness" refers to the fact that taxpayers have to pay fair taxes according to their genuine income and be treated fairly by the tax system. In other words, the distribution of tax burden should be reasonable and the rights of taxpayers should be protected. In the following, the fairness standard of taxation will be further discussed by introducing several aspects.

To begin with, the basis of taxation should be just. The higher the tax rate, the greater the burden to the taxpayers. The spending of public funds is also connected with the effectiveness of public services, thus it is quite necessary to regulate the rate of taxation. It is suggested that the taxation should follow the principle of progressivity, which suggests citizens with different income level should be taxed at different rates. Pensioners and people with low income, for instance, should be able to enjoy more tax reliefs.
Furthermore, taxpayers’ rights should be protected. Every citizen should be respected when paying tax. Tax offices should not harvest taxpayers’ rights just for the higher tax revenue, and the taxation system should hunt for the taxpayers’ actual incomes instead of forcing them to overestimate. A positive working environment should be built to show the fairness of the system to every citizen.
Additionally, the taxation should improve the effectiveness of public services. The public fund collected by taxes should be used in fields like education and cultural heritage protection, which are valuable to society and people. Instead of having excessively large budget outlays on the modest consumption, the taxation should make sure that the public fund is used in right directions.
Last but not least, taxation should emphasize transparency and data availability. There should be open data platforms to track the fund reimbursement and guarantee the taxpayers’ right to make sure that the funds have been used appropriately. In addition, comprehensive reports should also be released every year to ensure that most of the taxpaying citizens are access to the information of how their funds are used.
In conclusion, taxation is an important part of the economic system, and we should make sure that the taxation is pursuing fairness. The taxation system should follow the just basis of the proportional taxation, guarantee the taxpayers’ rights, improve the effectiveness of public services, and emphasize the transparency and data availability of the taxation system.