The process of changing the way taxes are collected or managed by the government is called tax reform. Different goals have been set by tax reformers. Some of them would look for ways to lessen or reduce the level of taxation of all people by the government. The goals really are just for the benefits of the masses. In a lot of countries, not only in the United States, concerned people who care too much about the effects of taxation to the common people, especially the working class feel that the tax system should be more about progressive taxation as opposed to the status quo, which really can be considered as regressive. In much kinder terms, they call it less progressive.

Other reformists or advocates for tax reforms would actually want a simplification of the tax system and make it more comprehensive to the people its purpose supposedly serves. Also, they feel that there has to be a more accountable and transparent way in organizing this said system. The reform is usually focused on the thrust of the intent to change the existing value added taxes and income taxes. They want to make it into something more liberal, economically. Other reformists on the other hand deal more on the externalities, like land tax for example. Other also push for flat tax. This is when everyone is supposed to pay the same amount or the same percentage of income taxes. Different groups of these people advocate reforms based on the principles and ideologies that they also stand for. Thus the government needs to also look at the legitimate aspect of why these advocates want to push for reforms.

There are a lot of things that need to be looked into when tax reforms are discussed. One is knowing how these are collected, handled and administered. The structure also needs to be checked. There are a lot of people, whom we might safely call, advocates of tax reforms. They lobby, rally and create groups to make sure this is looked and checked upon.

Basically, the purpose of tax reforms whatever the means or the systems may the advocates want to emphasize all boils down to the goal of getting fair terms in taxation. The most important thing about taxation is that a nation has to make sure that its people, its taxpayers most especially are educated about what it can do. Taxes are supposed to be used for the people, their education, their welfare and social services, their health insurances and the like. A nation in itself needs money to support its citizens. The reason why a lot of advocates of tax reforms feel very strongly about the supposedly good things that it can do, is because these taxes are hard-earned. People work hard for this money. Thus, they actually have the right to demand where it goes and how it is used. A government, wherever part of the world may it be, also has to prove that it is worthy to collect, accept, accept and administer its uses.