Answer:
The correct answer in a.
Explanation:
The criteria used to make taxes effective are simplicity, efficiency, and equity.
Equity: this concept speaks more than anything of what is fair. In tax matters, it would be serious that each person who pays taxes does so according to what corresponds to them. For example, a person who earns the minimum wage will contribute less than someone who owns companies and has a vast amount of property.
Efficiency: we speak of tax efficiency when it is possible to collect the largest amount of income at a lower cost or as low as possible by the people who contribute.
Simplicity: this section deals with the fact that taxes have to be easy for everyone to understand, that is to say, that anyone knows what tax they are paying in the concept of, for example, income taxes and the amount to be paid or the percentage depending on the amount.
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