What is the benefits received principle?

The benefits received principle is a concept in taxation. It provides that the burden of tax imposed on any business entity should be in proportion to the benefits received from government. This means that the taxes paid by business owners should be in proportion to their use of public services and goods. To put it in an example, a business entity which utilizes a specific government service like banks which highly relies on public security should pay more taxes for public security purposes than those who aren't.