Uniformity in Tax Administration

Uniformity in tax administration means that taxes are applied fairly and consistently to all taxpayers. It ensures that similar income, transactions, or assets are taxed in the same way, preventing discrimination or favoritism. This principle helps maintain trust in the tax system, promotes fairness, and ensures that everyone is held to the same standards. In practice, it involves standardized rules, guidelines, and procedures so that taxpayers with similar situations receive similar treatment regardless of who they are or where they are located.