1.The question of who should carry the burden of taxation is a complex and debated issue.

Different
arguments exist regarding which groups should bear the majority of the tax burden. Some arguments
suggest that the burden should be borne by those with higher incomes or wealth as they have a greater
ability to pay. This perspective is based on the principle of progressivity, which argues that those who
have more should contribute more to the society through taxes.

On the contrary, there are arguments advocating for a more equal distribution of the tax burden,
suggesting that it should be spread across all individuals or households in a more proportional manner.
This perspective emphasizes the concept of fairness and equality, where everyone contributes their fair
share based on their income or consumption. It's important to note that tax policy is influenced by
various factors such as economic goals, social priorities, and political considerations. The specific
distribution of the tax burden can vary across different jurisdictions and can change over time based on
policy decisions and societal changes.
2.The benefits generated from tax revenue are intended to serve the public good and address societal
needs. The specific beneficiaries of taxes can vary depending on the allocation of public funds and
government spending priorities. Generally, taxes are used to finance public goods and services, including
infrastructure development, education, healthcare, national defense, social welfare programs, and other
essential services. The overall goal is to ensure that the benefits derived from tax revenue are used in a
way that enhances social welfare, promotes economic growth, reduces inequalities, and improves the
overall well-being of society. It is the responsibility of the government to allocate tax revenue in a
manner that maximizes the positive impact on the community as a whole.
It's worth mentioning that views on how tax revenue should be allocated can vary depending on societal
values and policy priorities. These decisions are often influenced by public debates, political ideologies,
and the economic context of a particular country or region.
Sources:

1. Tax Incidence, Tax Burden, and Tax Shifting: Who Really Pays the Tax?
2. Who bears the tax burden? | Taxation: A Very Short Introduction ...
3. Why tax matters - Tax Justice Advocacy