Discuss the factors that a government needs to consider before imposing a new tax?

A report around the tax regime while critically thinking the following: 1.The main objectives of government for imposing taxes? The factors that a government needs to consider before imposing a new tax? Provide appropriate examples from various tax jurisdictions to illustrate your arguments. 2.Any differences between tax avoidance and tax evasion. 3.At least TWO measures used by companies to avoid or minimise corporation tax liability.