“I contend that a country that tries to tax itself into prosperity is like a man standing in a bucket trying to lift himself up by the handle.” (Sir Winston Churchill, 1904)
One of the basic principles of taxation is fairness and neutrality. This principle demands that taxes should not favour any one group over another and should not be designed to influence individual decision making. To understand this principle, imagine two (2) primary school teachers, earning the same salary would be paying different levels of taxes provided one uses their mobile money account or bank account. This is only because one of them decided to use mobile money rather than the known traditional means.