30 lines
767 B
Markdown
30 lines
767 B
Markdown
<!-- generated: provider=openrouter model=arcee-ai/trinity-large-preview:free date=2026-02-19 source=book-5-chapter-02 -->
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# Tax Administration Systems
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# Tax Administration Systems
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## Definition
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The organizational structures and methods by which taxes are collected,
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including direct government administration versus farming taxes to private
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contractors, which significantly affect the efficiency, cost, and fairness
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of tax collection.
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## Source Chapter
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Book V, Chapter 2
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## Context
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Smith compares different systems of tax administration, arguing that direct
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government collection is generally more efficient and less burdensome than
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farming taxes to private contractors, who seek excessive profits at public
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expense.
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## Economic Domain
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General Theory
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---
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