Why do we have taxes? The simple answer is that, until someone comes up with a more refined idea, taxation is the only functional method of raising revenue to fund the government using the goods and services most of us require. Creating a competent and reasonable evaluation framework is, however, far from simple, especially for developing countries that need coordination in the international economy. The perfect tax system in these countries should raise key revenues without excessive government borrowing, and should do so without demoralizing economic activities and without deviating too much from different countries' assessment frameworks. Developing countries face enormous difficulties in trying to create an adequate tax system. Initially, most specialists in these countries are normally employed in agriculture or in smaller, casual activities. Since they rarely receive a general, fixed compensation, their profits change and many people are paid in cash, "under the table". The basis for an income tax is therefore difficult to calculate. Nor do workers in these countries commonly use their income in large warehouses that keep accurate records of supplies and inventories. As a result, current methods of raising revenue, such as income and consumption taxes, take on a reduced role in these economies, and the likelihood of the government reaching high tax levels is essentially prohibited.ii. It is difficult to create an efficient tax administration without a well-educated and trained staff, when cash needs to pay large salaries to tax authorities and modernize the operation, and when taxpayers have limited capacity… middle of paper. .....the corporate income tax of some developing countries will be exceeded by a significant margin compared to the personal income tax which has provided much support to taxpayers in adopting forms of corporate taxation for managing a business from a tax perspective. Small business owners and professionals can easily withdraw profits by deducting expenses over time, and in this way they can obtain the highest personal income tax. On the other hand, a tax deferral is an evaded tax, but a strong tax policy can definitely reduce the difference between marginal income tax and corporate income tax. Despite the issue of acquittals and arguments that tend to reduce the tax base and invalidate powerful progressivity, the structure of personal income tax in numerous developing countries is full of genuine violations of the two essential standards of the great system of assessment