The benefits-received principle of taxation is most evident in

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The benefits-received principle of taxation is based on the idea that those who benefit from a particular government service or program should bear the cost of that service or program. Excise taxes on gasoline are a good example of this principle because they are specifically tied to the use of automobiles, which benefit from the construction and maintenance of roads and highways. As a result, those who use more gasoline (and therefore contribute more wear and tear on the roads) pay more in taxes, while those who use less pay less.

The Benefits-Received Principle of Taxation Is Most Evident in