Devolved tax policies should be aligned with existing Welsh Government policy objectives, efficiently operated and effective, and shaped by the following principles:
Dylai polisïau trethi datganoledig gyd-fynd ag amcanion polisi presennol Llywodraeth Cymru, dylent gael eu gweithredu’n effeithlon ac yn effeithiol a dylai'r egwyddorion canlynol fod yn sail iddynt: