<prompt> Translate the following text to EnglishHata katika kesi hizi, hata hivyo, uhusiano kati ya kodi na faida kupokea na mpokeaji kutambuliwa ni kiasi moja kwa moja na disproportionate.  <response>: Even in these cases, however, the relationship between the tax and the benefit received by an identifiable recipient is relatively indirect and disproportionate. 