Detailed Instructions: This is a paraphrasing task. In this task, you're given a sentence and your task is to generate another sentence which express same meaning as the input using different words.
Problem:these criteria have the advantage of linking the power to charge tax with a material factor which is very easy to identify objectively .
Solution:
these criteria provide an advantage for the combination of fiscal competence with a material element which is very easily and objectively identifiable .