The basis for changing indirect taxes can vary depending on the goals and objectives of the government or tax authority. Some common reasons for changing indirect taxes include:

1. Revenue Considerations: Governments may adjust indirect taxes to increase revenue in order to fund public expenditures, such as infrastructure projects, healthcare, education, and social welfare programs. Changes in indirect tax rates or the expansion of the tax base can be used to generate additional revenue to meet budgetary needs.
2. Economic Stimulus or Stabilization: Indirect taxes can be adjusted as part of fiscal policy measures to stimulate economic growth, encourage investment, or address economic downturns. For example, reducing indirect tax rates or providing tax exemptions on certain goods and services can stimulate consumer spending and boost economic activity.
3. Fairness and Equity: Changes in indirect taxes may be driven by considerations of fairness and equity in taxation. Governments may reform indirect taxes to ensure that the tax burden is distributed more equitably among different income groups or to address regressive tax structures that disproportionately impact low-income individuals.
4. Simplification and Efficiency: Indirect tax systems can become complex over time, with multiple tax rates, exemptions, and compliance requirements. Governments may undertake reforms to simplify the indirect tax system, streamline administrative processes, and improve compliance. For example, replacing multiple indirect taxes with a single, unified Goods and Services Tax (GST) system can enhance efficiency and reduce compliance costs.
5. International Competitiveness: Changes in indirect taxes may be driven by considerations of international competitiveness. Governments may adjust import duties or value-added tax rates to promote domestic industries, protect local markets, or comply with international trade agreements and obligations.
6. Environmental and Social Objectives: Indirect taxes can be used to promote environmental sustainability and social objectives. Governments may impose taxes or levies on products with negative externalities, such as carbon emissions, to discourage consumption and encourage environmentally friendly alternatives. Similarly, taxes on luxury goods or sin taxes on harmful substances like alcohol and tobacco can serve social policy objectives related to public health and social welfare.
7. Policy Priorities: Changes in indirect taxes may reflect broader policy priorities of the government, such as promoting innovation, supporting small businesses, or addressing specific societal challenges. Tax incentives, exemptions, or preferential rates may be introduced or modified to align with these policy priorities.

Overall, changes in indirect taxes are often driven by a combination of fiscal, economic, social, and political considerations. Effective tax policy requires careful balancing of these factors to achieve desired outcomes while ensuring fairness, efficiency, and compliance with legal and international obligations.