Пример употребления: A nation's tax system is often a reflection of its communal values and the values of those in current political power. To create a system of taxation, a nation must make choices regarding the distribution of the tax burden—who will pay taxes and how much they will pay—and how the taxes collected will be spent. (Wikipedia).
Sen. Rand Paul (R-Ky.) will call for the tax system to be overhauled so all Americans, regardless of income, are taxed at a single rate, according to an adviser. (The Washington Post).