Which of the Following Statements Regarding Tax Systems Is False

Which of the following statements regarding tax systems is false?

A) A single percentage that applies to the entire tax base is described as a flat rate.
B) When designing a tax, governments try to identify tax bases that taxpayers can easily avoid or conceal.
C) A tax base is an item, occurrence, transaction, or activity with respect to which a tax is levied.
D) With regard to tax systems, the term revenue refers to the total tax collected by the government.