Which of the following statement is correct?

1. Payment of taxes is the personal responsibility of the person
2. There is always a proportionate benefit between the tax and social benefits offered correspondingly
3. The revenue received from taxes is spent for the welfare of public servants in the best possible way
4. Taxation is a voluntary payment by individuals who want to access some privilege given by the government

Only 1

Payment of taxes is compulsory in India as special laws have been made for people who evades taxes. It is individual's sole responsibility to pay taxes before the due date else the individual is financially penalised. The revenue which is generated with the help of taxes is not always used proportionately i.e. no proportionate relation between tax and social benefits. Although, the tax collected is used for public welfare only.