Government Surplus: Sign of good management??

We assume that if a govt runs a surplus it is good management. This is incorrect. The govt does not have make/sell any product to earn revenue. They can raise or lower taxes depending on what they think they can get away. They have very little expenses they must meet. So it is easy to run a surplus. Tax the people highly, do not invest in any infrastructure which is usually expensive. Of course, the downside of this will be felt only after a few years. The government of that day will cop the blame for spending money and perhaps running a deficit.

I suggest that any government that runs a surplus should return the surplus back to the people who helped fund it, viz., the tax payers. I am not suggesting that governments run a huge deficit either. They should tax only what they want and should always produce a zero surplus/deficit budget.