All roles of the governments need funding and also redistribution. No matter if providing public goods like education, spending on infrastructure, or distribution of income. All spending have to be “earned” somehow at a certain point in time. For a government, it is a key role to determine the taxation system and its effect on the economy, social equality but also other factors like competitiveness and more. Especially this role is one of the most discussed ones and leads also internationally to a lot of tensions when so-called “tax havens” appear.