26 lines
616 B
Markdown
26 lines
616 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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# Convenience in Taxation
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## Definition
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The principle that taxes should be levied at times and in ways that are most
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convenient for taxpayers to pay, minimizing disruption to their economic
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activities and financial circumstances.
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## Source Chapter
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Book V, Chapter 2
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## Context
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Smith identifies this as the third of his four maxims, arguing that
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convenience in taxation reduces the burden on taxpayers and increases the
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likelihood of compliance.
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## Economic Domain
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General Theory
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---
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