The need for TV tax can be explained as follows.
A TV is a consumer product, for which we expect the government to build up the infrastructure.
(We also expect the Government to build roads so we can drive our cars)
Without a cable structure underground as well as broadcasting dishes above ground, a transmission of data would not be possible.
It is the governments duty to provide this infrastructure, the same way as it provides electricity and telephone.
Usage of electricity can be measured and therefor be billed according to the "user pays" system. Same goes for telephony.
However, receipt of tv and radio broadcast cannot be measured and therefor the "equally pay" system is used.
The total costs for operating the broadcasting system is divided by the number of households that own a receiver.
Commercial tv stations do not have their own data network, and are users of the government network and as such they need to pay for usage.
The existance of commercial broadcasting companies should in basic be reason for a lower tv tax, however with a more intensive use of the system a more rapid expansion of the same system is needed.
Presently the data system in Singapore provides us with services as Internet, Broadband, Nets, ATM, SAM, TV, Radio, Telephony, Satellite etc etc
So, travellers pay airport tax, drivers pay road tax, receivers pay tv tax.
All can be put in the same category i.e. a tax system that is used for the common benefit of the whole society.
An option however would be to shift the tv tax into the income tax system.
The income tax supports common used services as police and civil defense.
Services that we might never use, but for which we still have to pay.