In a speech to the Chartered Accountants Australia and New Zealand Conference, Mr McClay said the best way to achieve that goal was by having a healthy and growing economy.
The Government did not want to get the revenue it needed by taking larger and larger slices of a diminishing pie.
Instead, it wanted to make the pie bigger.
At the same time, it needed a continuing focus on maintaining a robust tax base which raised the revenue needed to pay for public services.
The Government also wanted the tax system to continue to be fair and to be seen as fair, he said.
''This means we want to ensure clever tricks cannot be used to stream profits away from New Zealand, lowering its tax base and national income, but at the same time making sure New Zealand continues to be a good place to do business.''
The broad tax base meant there was not much ''low-hanging fruit'' for further revenue-raising by broadening tax bases without significant negative effects on economic efficiency and growth - a difficult balancing act, Mr McClay said.
Broad bases helped ensure taxes were fair and efficient and did as little as possible to impede productivity and growth.
They also allowed the Government to collect the revenue it needed at the lowest rates possible, providing a second-round benefit in promoting fairness, efficiency and growth.
New Zealand's low rate framework for tax policy acted to promote revenue integrity. It helped keep administrative and compliance costs down.
''By avoiding complex rules and frequent changes in the system, it promotes business certainty and leaves businesses free to focus on seizing opportunities, being innovative and creating profits, jobs and growth.''
The year had been busy in the tax community, he said.
In 2015 alone, there had been 14 consultation papers on policy issued and the introduction or passing of seven Bills.
Inland Revenue used to have one tax Bill each year.
Over the next few years the volume of Bills through the House was set to increase and would be the new norm, Mr McClay said.
