Of late, there has been plenty angst expressed about taxes, and in some cases it was accompanied by an open show of concern using the democratic means of protest. Much of the passion has been directed at the adjustment to fees and the decision of the government to widen the tax base using the value-added tax. There will always be merits and de-merits for taking such a course of action, for the interests of taxpayers are never homogeneous. One therefore has to be careful in examining and evaluating the mouthing and actions taken by persons with respect to tax issues. In the end, it is the impact of government service and support given to the taxpayers that will matter. The perspective of interest that emerges from the concerns expressed is usually the benefit that taxpayers receive for the taxes that they pay. The benefits that taxpayers receive are not all the same and are usually determined by the….