Which of the following are required for a good tax system?

A. Revenue yield should be adequate.

B. Tax system should be so that different income groups of people pay tax equally.

C. Administrative and compliance cost of tax should be as minimum as possible.

D. Tax system should not permit scope for tax leakage and tax evasion.

E. Tax should be chosen to maximise interference with market efficiency.

Choose the correct answer from the options given below: