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[QUOTE="yaksalfem, post: 323887, member: 92937"] Not only taxpayers should know when, where and how much tax is to be paid. In other words, the certainty of liability must be known beforehand. Similarly, there must also be certainty of revenue that the government intends to collect over the given time period. Any amount of uncertainty in these respects may invite a lot of trouble. (c) Canon of economy This canon implies that the cost of collecting a tax should be as minimum as possible. Any tax that involves high administrativecost and unusual delay in assessment and high collection of taxes should be avoided altogether. (d) Canon of convenience Taxes should be levied and collected in such a manner that it provides the greatest convenience not only to the taxpayer but also to the government. Thus, it should be painless and trouble-free as far as practicable. [/QUOTE]
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