wealth based taxation

mengapa WBT tdk direkomendasikan sbg sumber penerimaan pajak yg utama?mengapa tarif PBB di Indonesia sgt rendah?

perbedaan income based tax sm consumption based tax apa?msg2 kekurangan&kelebihannya apa?

jelasin konsep2 berikut.
1.teori global taxation
2.teori tax reliefs
3.konsep hibridisasi IBT&CBT
4.konsep personal allowance&personal exemptions
5.konsep taxable income,accreation concept,tax liabilities,tax formula