A tax is said to be good when

A tax is considered good when its payment causes minimum inconvenience to the taxpayer. In other words, a good tax is one that does not burden the taxpayers too much while still generating revenue for the government to finance public services and infrastructure. A good tax system aims to be fair, efficient, and simple, taking into consideration the ability of taxpayers to pay and the impact of taxation on the economy. So, a good tax system balances the needs of the state to collect revenue and the taxpayers' ability to pay.