ICANTaxationNigerian Tax System and Administration2021

Which principle of taxation requires that the amount, time and manner of payment of a tax should be clear to the taxpayer?

AEquity
BConvenience
CCertaintyCORRECT
DEconomy
AI
Toaster Teacher
Why the answer is C, and why the others tempt you.
Adam Smith's canon of certainty requires that a tax be plain and not arbitrary, so the taxpayer knows exactly what is payable, when and how. Convenience concerns the timing and method suiting the taxpayer, while economy concerns the cost of collection.
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