Morality based
taxation in Singapore, and the hierarchy of it all (H2O consvn tax,
GST etc)
[pict
sourced fr Google Images, used w apologies]
It has recently caught my attention, 2 consecutive letters to the
press to which the government has scan answered I believe.
The first is by Mr Chin Kee Thou 'Double tax for water use
not fair' (My
paper,05Sept2011) in which he pertinently states: "The
water-conservation tax is levied as a deterrent or penalty
against excessive use and wastage of water, and is similar
to a fine for traffic offences.
The conservation tax and traffic fine are neither goods nor
services, and the latter is not subject to GST.
Why does one have to pay a double tax - the conservation tax and
GST on it - just to get water from a tap?"
As well as the letter by Mr Tony Loke Yue Chong 'Is tax on
tax equitable?'[TODAY,
10July2013]" The Water Conservation Tax is charged for the
use of water. It is levied to reinforce the importance of
conserving water..... the Goods and Services Tax is imposed ...
effectively a tax on tax."
The 2 authors are both right to point out firstly- that inasmuch as
water is a basic necessity no human can live without, the
conservation of such a resource is also something no Singaporean
can afford to forget about- indeed the survivability of every
society is premised upon the availability of fresh water; and
secondly, that seldom is anyone eager to pay tax, and certainly not
a multi-layered tax.
In Tax -
Wikipedia, the free encyclopedia :"According to Black's Law
Dictionary, a tax is a 'pecuniary burden laid upon
individuals or property owners to support the
government [...] a payment exacted by legislative
authority'. "
Implicit in this definition is the understanding that the
quality(morality) of government equates the quality (morality) of
life and development in society.
As old as the hills, have issues of 'pecuniary burden' caused much
strife and friction between governments and their charge.
So whilst there is scant doubt that a multi-layered
pecuniary burden has indeed been imposed, so too must the
necessity/ desirability (of such taxes) be determined (see tobacco
duty/taxes for tax similarity).
So may I thus humbly suggest that henceforth from now that, 'Water
Conservation Tax' be renamed 'Water Conservation Duty(National
Survival)' so that besides being "technically
legal" [TODAY,
10July2013] all who reside in Singapore will understand and
smile, and rise with gusto to pay their 'Water Conservation
Duty(National Survival)'- knowing that clean water is secure
because society respects its value.
That 'Water Conservation Duty(National Survival)' is charged even
before GST because it is a necessary, reasonable mandate by the
government (like national service)- so essential for the nation's
survival, that one cannot possibly opt out of paying- so that come
what may, even without PAP enforced 'meritocracy', without GST, a
plummeting GDP or whatever else PM 'Midas' Lee pronounces
"special", clean water will always be
plentiful. Because all Singaporeans respect the value of
water well, they grew up paying 'Water Conservation Duty(National
Survival)', even when all government explanation (defense for it)
(AFAIK) failed.
PS: Whilst the value of 'Water Conservation Duty(National
Survival)' could be GST zero rated (such
as the value of investment precious metal), such would be mere
mathematical acrobatics. (the effective first tier rate in the
$515.80 bill annexed is 30% X 1.07 = 32.1% post GST; the same tax
rate would be arrived if WCD(NS) was 32.1% and GST zero
rated).
Wherever morality was built on sound foundation, society
never failed.
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Hope that U could smile reading this.
Feedback most welcome, tks.
