Redistribution
All private income and wealth is created using social resources. For example, every company employs workers educated at NZ schools, who get to work on public roads, and are looked after by public health care.
Without tax, the market does not distribute income and wealth in ways that reflect this public investment. The market also fails to allow everyone to live a dignified life, and it is unable to address many collective problems that we all face.
Redistribution is about addressing failures of the market. Tax is used to redistribute wealth and income, to achieve greater social or economic equality, and to invest back into the social resources that make wealth creation possible in the first place.