The way in which taxes are collected and expenditures are allocated - the social contract - will be a determining factor in sustaining inclusive growth and ensuring social cohesion. Although 72% of total PIT revenues are generated by those in the top 10% of the income distribution, the share of PIT as a percentage of income is the highest among the poorest. First, the PIT system is designed in such a way that a majority of people benefit from tax reliefs, leaving only a few who actually pay taxes.