Philosophy
Government actions, financed through taxes, divert resources from a more productive use, one preferred by the individuals concerned. Taxes should threfore be reduced to a minimum. The very fact of levying taxes can also cost an important part of the funds collected, a cost that is a net loss for society. This cost should at least be minimized by implementing more efficient tax systems.
However, the need for efficiency should not be misunderstood as a full identification with government objectives and lead to the maximization of government revenues as the ultimate goal. Indeed, every tax levy implies that some money will not be used according to the preferences willingly chosen and paid for by their rightful owner, but instead will be used for purposes that can very well be wanted only by the government's agents and none of the taxpayers who have to pay for it. The goal, therefore, should not be to look for the optimum of the Laffer curve and maximize government revenues, but rather to minimize the tax burden of taxpayers.