General Science
It follows from this principle that the tax system should be clear and easy for taxpayers to understand.
Comfort The convenience of both the taxpayer and the tax collector must be the basis of any tax system. The tax payment period, the method of tax collection, should be convenient for taxpayers.
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GSC101 FINAL TERM PAST PAPERS BY MOAAZ:
Certainty This cannon suggests that the amount of payment should be certain and there should be no arbitrariness or ambiguity as to the amount of tax to be paid by the taxpayer. Judicial The tax system should be based on the principles of justice, fair play and all known principles of natural justice.
GSC101 FINAL TERM SOLVED PAPERS:
Capacity to pay This principle suggests that the tax system must be based on the self-sacrifice of the person being taxed, those with higher income should pay taxes at high rates/proportions, while those with low income should they should have paid taxes at lower rates or pro rata.
