Uniformity in Taxation

Uniformity in taxation means that tax laws should apply equally to all individuals and businesses within a certain category, without favoritism or discrimination. This principle ensures that taxpayers in similar circumstances face the same tax rates and rules, promoting fairness and equity within the tax system. For example, if two individuals earn the same income, they should pay the same amount of tax. This concept helps maintain trust in the tax system and prevents arbitrary or unequal treatment by tax authorities. Overall, uniformity aims to create a level playing field for all taxpayers.