To conclude, progressive rates are often thought to be more equitable because they reflect a belief that one's ability and benefits gained from society should determine how much he or she contributes through taxes; Nevertheless when considering such issues like employment and economic conditions, it is necessary for tax policies to be set so as to avoid excess burdens that can inhibit investment and growth so that the economy remains vibrant but fair. It is important also to set minimum rates of taxation for both individuals and corporations in order to check tax dodging while at the same time ensuring each party adequately contributes towards public resources