Human development is an important variable in entrepreneurial activities at all levels both nationally and internationally. In any country, the meaning of human development, which is associated with progressiveness in people’s life status, is to be evaluated based on people’s livelihood. The government is the core institution responsible for human development in any country through financing, coordinating, and supervising different human development projects. Such development projects include the provision of quality public goods and services such as health, education, housing, and other welfare schemes; all necessary infrastructures relating to the provision of such services like schools and hospitals; and respective experts to facilitate such services like teachers, doctors, and nurses, etc. Tax is regarded as an important tool for governments not only for revenue generation but also for achieving various social and economic reforms for individuals and the economy as a whole, both in developed and developing countries. Most of the current economic discussions from the country level to the international level are about human development, with taxation as the main tool. Thus, economic reforms including tax policies are also made for poverty reduction and other purposes. Among policies include progressive taxation and credit approach; establishment of specific taxes and specific revenue pools for improving human development and reducing inequality; and eliminating tax exemption and reliefs in fighting against poverty.