Winston Churchill's quote "There is no such thing as an excellent tax" is a reflection of his views on tax. He thought that taxes are an unavoidable part of life, however that they ought to be kept to a minimum. He argued that taxes need to be utilized to money important services, such as health care and education, but must not be used to fund unneeded projects or to line the pockets of the rich. Churchill thought that taxes must be fair and equitable, and should not be used to penalize the poor or to reward the abundant. He argued that taxes should be used to promote economic growth and to guarantee that everyone has access to the standard necessities of life. Churchill's quote is a pointer that taxes need to be utilized properly and ought to not be utilized to oppress individuals.