What are attributes of good tax system?

A good tax system should be equitable, ensuring that taxpayers contribute based on their ability to pay, which fosters fairness. It should also be efficient, minimizing economic distortions and compliance costs for both taxpayers and the government. Additionally, a good tax system is transparent and simple, making it easy for individuals and businesses to understand their obligations. Lastly, it should provide stable revenue to fund essential public services without being overly burdensome.