Effects of Tax on quality of life of People Introduction A tax is a financial charge or other levy imposed upon a taxpayer (an

individual or legal entity by a state or the functional equivalent of a state such that failure to pay is punishable by law. Taxes are also imposed by many administrative divisions. Taxes consist of direct or indirect taxes and may be paid in money or as its labour equivalent. The government designates a tax base (such as income, property holdings, or a given commodity) A Tax Law is a body of rules passed by the legislature by which the government acquires a claim on tax payers to convey, transfer and pay to the public authority. The term quality of life (QOL) references the general well-being of individuals and societies. The term is used in a wide range of contexts, including the fields of international development, healthcare, and politics. standard indicators of the quality of life include not only wealth and employment, but also the built environment, physical and mental health, education, recreation and leisure time, and social belonging. Taxation and Quality of life Money provided by taxation has been used by the government to carry out many functions. When these functions are properly conducted, every aspect of the life of public will improve and this in turn will improve the quality of life of the people. Funds from taxation are mainly used for the operation of a government itself. Proper operation of a government is essential for law making and enforcement and regulation of community life. Governments use tax funds to build economic infrastructure for example building roads, bridges, power lines, phone lines, government buildings, schools, hospitals, community centres. Roads functions as a circulatory system of body. It is essential for transportation of goods and promotes the business. A properly organized infrastructure (with good communication lines, power supply, water supply, waste management systems and well organized buildings ) increase the quality of life of community.

Major part of quality of life is not only wealth but also health. Tax funds are used to improve the health sector by providing adequate heath care workers, better hospital environment, uninterrupted drug supply and organizing disease prevention programs. In our country quality of eduction is in a high level compared to other developing countries. This is achieved by providing free education by the government through its tax money. Enforcement of law , public order and protection of people and property is essential for a community and those are some of the indicators for quality of life. These aspects depend on government funding. Social welfare system also an important aspect of quality of life in a community. A better community have good protection system regarding disabled , elderly people, widows and children. A fair proportion of tax money is allocated for the social welfare systems by good Governments. A portion of taxes also go to pay off the state's debt and the interest this debt accumulates. Governments use different kinds of taxes and vary the tax rates. This is done to distribute the tax burden among individuals or classes of the population involved in taxable activities, such as business or to redistribute resources between individuals or classes in the population. In democratic countries , modern social security systems are intended to support the poor, the disabled, or the retired by taxes on those who are still working. This system maintains the equity among people and increase the quality of community. Varieties of taxes are applied to modify patterns of consumption or employment within an economy, by making some classes of transaction more or less attractive. These are used by the policy makers of government to direct the country towards a better quality of life. For example governments promotes exports by reducing taxes and the same time reduce the unnecessary imports by increasing taxation. For example to reduce the power consumption and environmental pollution srilanka increased the taxes on imports of luxury vehicles. By increasing the tax on certain products, most government reduce the use of these products or substances which harm the quality of life of country. For example srilanka put excise tax on alcohol to control its consumption.

A nation's tax system is often a reflection of its communal values or/and the values of those in power. To create a system of taxation, a nation must make choices regarding the distribution of the tax burdenwho will pay taxes and how much they will payand how the taxes collected will be spent. In democratic nations where the public elects those in charge of establishing the tax system, these choices reflect the type of community that the public wishes to create. On the other hand when a taxation system is not properly handled which increase the burden on public and decreases the quality of life. We can see this in undemocratic countries where money from taxes is used who are in possession of power for their own sake and are not used to improve peoples life. Actually every tax imposed on goods and services will accumulates the price of the product and services and fell on the heads of public. So improperly designed taxation system makes the people suffer more. Conclusion When a well organized taxation system is properly handled, it improves every aspects of life of public and increases the quality of life of people.