What can be the role of government to improve tax system?

The ability to collect taxes is central to a country's capacity to finance social services such as health and education, critical infrastructure such as electricity and roads, and other public goods. Considering the vast needs of poor countries, this low level of tax collection is putting economic development at risk.

inshort: Government should collect less tax and utilitize them properly

answer; i believe the answer is (b) fascism;