Complex sentence: The details of taxation are guided by two principles: who will benefit, and who can pay.PUBLIC expenditure means the expenditure on the developmental and non-developmetal activity such as construction of road way, construction of dam and other activity.
Split into simpler sentences: The details of taxation are guided by two principles: who will benefit, and who can pay. Public expenditure means the expenditure on the developmental and non-developmetal activity such as construction of roadways and dams, and other activity.