Tax acts or any other acts with specific policy-oriented tax incentives shall provide a definite implementation period as well as attain the reasonable policy goal as its limit and nothing more.
The enactment of tax incentives in the preceding paragraph shall be conducted by holding a public hearing and submitting a tax-form expenditure evaluation.
The authorities shall actively make the following information available to the public for inquiry, downloading, and usage.
1.Income allocation brackets, the associated proportionate tax burden, and the number of held real estate properties of all citizens.
2.Tax-form expenditure evaluation.
3.Other information beneficial to promoting tax equity.