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UPSC CDS I 2019 GK Paper
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Question : 41
Total: 120
Which one of the following canons of taxation was not advocated by Adam Smith?
[2019 CDS-I]
Canon of equality
Canon of certainty
Canon of convenience
Canon of fiscal adequacy
Validate
Solution:
Adam Smith propounded four principles or canons of taxation to guide the taxing authorities. These are as follows:
(1) Canon of Equity
(2) Canon of Certainty
(3) Canon of Convenience
(4) Canon of Economy
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