Some tax is paid only by people who benefit from a government program or service, such as a toll road. This approach to determining who should pay taxes follows the benefits-received principle.
The principle called Benefits-Received states that the amount of tax that is to be payed by an individual is directly proportional to the amount of benefits that is being received by the individual from the government. Those people who receives services from the government resources pay tax to the government for those benefits.
The main objective of this type of principle is to bring fairness among the public in paying taxes based on the benefits that receive from the services and the resources of the government. This is different from the ability to pay principle. In this principle, those people who can afford to pay more will be paying more taxes to the government.
