Please carefully read the following cases:

1. A country A has collected total taxes of Rs. 10,000 Billion during a Tax Year. While collection charges of these taxes were Rs. 15,000.
2. A country B has collected total Revenue of Rs. 20,000 Billion during a Tax Year, out of which Rs. 15,000 was from taxes. The collection cost of these tax was Rs. 10,000 Billion
3. A country C has collected total taxes of Rs. 50,000 Billion from different sectors. Out of which Rs. 40,000 Billion were collected from 3 sectors and remainging Rs. 10,000 Billion was collected from 10 different sectors.
4. A country D has collected total taxes of Rs. 60,000 Billion during a Tax Year. Individuals having Income Scales of Rs. 1,000,000; Rs. 2,000,000 and Rs. 3,000,000 are paying the taxes at the same rate.

Required:

1. According to Fiscal Economists what traits of a good tax are not found in each of the above case

(02)

2. Being a student of taxation, what do you suggest each of the above country to improve her tax collection (03)

Note: All curruncies are taken in PKR for the calculation feasibility of students.