When comparing the amount of income of Texas, Tennessee and Utah and the type of taxes charged, there is something that must be taken into consideration, and that is that The states differ in size and also population size, in addition to the fact that the state of Texas has no income tax revenue. According to data obtained from the US Census Bureau; the state of Texas received the amount of $24,500,909 in sales tax revenue in the year 2012, Tennessee $6,512,352, and Utah $1,857,055. The sales tax rate in Texas varies from “6.25% to 8.25% depending on local cities; Tennessee charges “7%, but the figure can range from 1% to 2.75%”; Utah is “4.70% to 7.95%. The population of Texas is approximately 26.06 million; Utah will be 2,855 million and Tennessee will be 6,456 million by 2012; These numbers show that the state of Texas is larger in size and population than Tennessee and Utah; however, sales tax revenue is lower than that of Tennessee, but higher than that of Utah. Utah's primary type of revenue is individual income tax. The state charges citizens a percentage of seven and a quarter of their income. Tennessee only taxes dividends and interest income, and the state of Texas has no income tax revenue. By examining the state sales tax and income tax charged by these three states, I can identify the type of tax each uses to acquire their revenue. Texas uses a type of regressive taxation, because it lacks income tax revenues that divide each individual into brackets based on income, while the sales tax applies the same rate to everyone, regardless of income, making this type of taxation a big problem for the country. poor. Utah also has a regressive tax because it applies a fixed amount of 5% from the income tax to all advantages and disadvantages regarding its tax system; however, we can see that the state of Texas needs to find a better system to increase their tax revenue, they need to move to a progressive system, where there is a charge for income tax, but by putting in a margin they only get paid certain brackets the tax and those earning $30,000.00 or less are exempt. This will improve the amount of revenue for the state, help suicide for some causes, such as the education system, Medicaid, and also help the Department of Transportation pay off old debts due to building and maintaining new roads. This will help stop the plan to bring international companies to build new roads with the commitment to pay tolls over the next fifty years, from which only private companies will benefit, but without any change in state revenue.