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Principles of a Sound Fiscal System

Comprehensive tax reform is a complicated task that cannot be completed in a single year.
So the Arise Tax Reform Caucus developed a set of principles to help guide us in making decisions.
What follows is a list of four characteristics for an ideal Alabama fiscal system.

Adequate

Sufficient revenue for current needs
Sufficient revenue to meet future needs
Flexibility to meet changing needs
Fiscally sound



Fair

Progressive - based on ability to pay
Broad based - only limited privileges



Simple

Understandable
Reasonably easy to comply with



Clear and open

Information is readily available to all
Taxpayers know that all are paying their fair share




 

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