Dalton defined tax as “a compulsory contribution imposed by the public authority, regardless of the exact amount of the service rendered to the taxpayer, in exchange for which no specific and direct consideration is given. is paid to the taxpayer. payer'. In accordance with this definition, it is clear that the payment of tax is an obligatory contribution to which the state is entitled. Even if the benefit in return for the tax paid is not proportional to the taxpayer, he must pay taxes or face the consequences of his tax evasion. Professor Seligman also defined tax as "a compulsory contribution of the person to the State to defray expenses incurred in the common interest of all, without any reference to the special advantages conferred." As can also be concluded from the statement, the tax liability must be borne by a taxpayer in order to finance the operations carried out by the State, regardless of the service from which he may or may not benefit. The main reason for imposing tax is to raise revenue for the operation of the government. Services such as road maintenance, schools, hospitals, etc. require funds that are collected through taxes. These are the most basic operations of government that require tax funds. Some other complicated reasons to collect taxes might be to finance wars or encourage rapid economic development – ​​all of which require funds. Tax policy can also be very useful and effective in achieving price stability, controlling economic booms and depressions, and maintaining full employment. Tax is also used to reduce inequality in society through the income and wealth tax, where people with higher income and wealth are affected more than those with lower income and wealth. paper...it is fair to say that adhering to Adam Smith's principles would be a welcome change in the tax structure. The way in which the tax structure works in the UK has been found to be very confusing and complicated and is clearly not in line with the canons of certainty and economy. According to Citation 4, Appendix, a wide variety of changes in the tax structure would implement Smith's four canons. The sole purpose of these changes suggested by Bruce Hogarth-Jones is to simplify the UK's tax structure. Suggestions have also been made regarding the introduction of a flat rate tax system, which faces strong opposition from the very rich, as they would lose the loopholes through which many tax exploitations can be achieved. As Marc Wilson suggests, “…perhaps it is time that the middle man, who funds most of the system, receives a fair share.."