某班学生就税收和经济发展之间的关系展开讨论。甲同学认为：由于财政收入的绝大部分来自税收，所以向纳税人收税越多，国家的经济实力就越强。乙同学则认为：税率越高，企业的负担越重，越不利于经济的发展，所以税率越低越好。请你谈谈对上述两种观点的看法。
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