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Principles and Foundations

The following principles have been developed to guide decision making about the type of municipal tax system that should be created for HRM.

Please read each principle and its corresponding definition.  Which principles are most important to you?

If you were unable to attend one of our workshops, we still want to hear from you. Please provide your comments below, they will be forwarded to the Tax Reform Commitee for consideration.

Please check as many that you feel are applicable:

 

Principle

Definition

Adequacy

The tax system should produce the necessary revenue in the most efficient manner possible.

Balance

To the degree possible, government should avoid over-reliance on any one tax or set of taxes. The tax system should be balanced among a number of taxes.

Broad Base

Individual taxes should be broadly based, minimizing tax exemptions, to provide even treatment of all taxpayers and to keep tax rates as low as possible.

Economic     Competitiveness

To the extent possible, the tax system should be designed to enhance provincial and local economic development or at the least should not hinder development.

Efficiency

The tax system should not unnecessarily or unintentionally interfere with private economic decisions.

Equity

Taxes are applied fairly and consistently to all taxpayers.

Intergovernmental    Linkages

Tax decisions should recognize the connections between provincial and local tax systems.

Stability The tax system should be constructed to avoid unpredictable shifts due to changing economic conditions or other factors. The system should promote certainty for taxpayers and government.

Simplicity

The tax laws should be as simple as possible to minimize compliance costs for taxpayers and enforcement cost for government tax administrators.

Transparency

The tax system is clear and understood by taxpayers.

Other
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Comments

Keeping these principles in mind, what should the municipal tax system in HRM be based on? Ability to pay? Level of services received? The cost of providing services? A combination? What would this system look like to you?
Comments

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