Is the consumption tax a good way to raise government revenues?

Depending on the economic situation of the countries, the answers may well vary, and they all make sense, but in my view, the consumption tax can be a good way to raise government revenues in some situations. Now let me explain the details.     

First, the consumption tax is the largest source of tax for now, so, raising the tax simply means more government revenue. Plus, it is also a stable revenue because it is applied to people’s everyday necessities that don’t fluctuate. In contrast, income and corporate taxes tend to be influenced by economic climates.     

Next, I understand some may argue that this concept does not hold true when the economy is down. Certainly, in such cases, the government should not rush to restore tax revenues, but should try to revive the economy by reducing the consumption tax. In this way, you can recover your tax revenues eventually. Since Keynes, most economists have generally supported this argument.           

Therefore, I conclude that the consumption tax raises total revenue, depending on the economic situation. So, the government must consider the theory to control the economy better. Thank you for your attention. [189 Words Type-B]