Tax is a portion of a person's income that is taken by the government to support public services

and welfare programs. Tax is a compulsory amount paid by individuals or businesses to the
government of a country. It is the most important source of revenue for the government. The
act of levying taxes is called taxation.

Gruber (2019) describes tax as a mandatory payment made by individuals and businesses to the
government, used to finance public goods and services.

Musgrave and Musgrave (1989) define tax as a compulsory payment made by individuals and
businesses to the government, used to finance public expenditures.

According to Smith (1776), Canon of taxation means the characteristics or qualities which a
good tax system should possess. They refer to the guiding rules and principles to make tax
collection system effective and functional.

Canon of Equity

Equity means equality. Canon of equality states that the burden of taxation must be distributed
equally or equitably among the taxpayers. According to Ault and Arnold (2002) taxes should be
based on the taxpayer's ability to pay. However, this sort of equality robs of justice because not
all taxpayers have the same ability to pay taxes. Rich people are capable of paying more taxes
than poor people. Thus, justice demands that a person having greater ability to pay must pay
large taxes. If everyone is asked to pay taxes according to his ability, then sacrifices of all
taxpayers become equal. This is the essence of canon of equality (of sacrifice). To establish
equality in sacrifice, taxes are to be imposed in accordance with the principle of ability to pay.

For example we can make use of the progressive tax system in Zimbabwe. The progressive tax
system of Zimbabwe states that one is taxed depending on the income he/she earns. The more
income you earn the more you are taxed. This has been done to bridge the gap between the
rich and the poor. But however they are some circumstances where the principle of equity
might not act fairly and this is when individuals are charged value added tax. For example if
both the rich and the poor buy the same product in a supermarket, they are still taxed the same
percentage of VAT regardless of the amount of money they earn. This can look like they are
some sort of injustice.

Canon of Diversity

According to Mill (1848), taxes should be levied diversely, meaning that different types of taxes
such as income tax, sales tax, should be used to distribute the tax burden more
equitably.Taxation must be dynamic. This means that a country’s tax structure ought to be
dynamic or diverse in nature rather than having a single or two taxes. There should be a
multiple tax system of diverse nature rather than having a single tax system. Diversification in a
tax structure will demand involvement of the majority of the sectors of the population. If a
single tax system is introduced, only a particular sector will be asked to pay to the national
exchequer leaving a large number of population untouched. Obviously, incidence of such a tax
system will be greatest on certain taxpayers. A dynamic or a diversified tax structure will result
in the allocation of burden of taxes among the vast population resulting in a low degree of
incidence of a tax in the aggregate.

For example in Zimbabwe, there is use of various types of taxes such as income tax, value
added tax, customs duties and excise duties. This diversity in the tax system allows for a
broader distribution of the tax burden across different sectors of the economy and different
income groups aligning with the Canon of diversity. It is important to continuously evaluate the
balance and fairness of this tax diversity to ensure that it effectively promotes equity and
fairness in the tax system.

However the government of Zimbabwe has improved their tax base system through the
introduction of wealth tax and consumption tax and this has helped in bridging the gap
between the rich and the poor.

Canon of Certainty

The tax which an individual has to pay should be certain and not arbitrary. According to Smith
(1776), the time of payment, the manner of payment, the quantity to be paid, that is , tax
liability, ought all to be clear and plain to the contributor and to everyone. Thus, canon of
certainty embraces a lot of things. It must be certain to the taxpayer as well as to the tax-
levying authority. Not only taxpayers should know when, where and how much taxes are to be
paid. In other words, the certainty of liability must be known beforehand. Similarly, there must
also be certainty of revenue that the government intends to collect over the given time period.
Stiglitz (2012) emphasizes the need for transparency in the tax system to ensure accountability
and prevent tax evasion. He argues that tax information should be readily available to the
public, allowing for scrutiny and reducing the potential for corruption. In Zimbabwe there is lack
of transparency in the tax collection process since there have been frequent changes in the tax
laws. The tax authorities must be consistency in application and the interpretation of the tax
law so that the tax payers would be aware of how much they are to pay. If there is no certainty
in the tax system, this will leave the tax payers in doubt and not trusting their tax authorities. So
the tax system in Zimbabwe against my assigned Canon of certainty I can say it is ambiguous
since it lacks clarity and certainty.

For example corporate taxes and progressive taxes are constantly changing any time leaving the
tax payers with many unanswered questions on how they are evaluating their tax system. If the
tax laws and regulations in Zimbabwe remains complex and ambiguous or subject to frequent
changes this will create uncertainty for tax payers in understanding their obligations. This lack
of clarity and predictability can make it difficult for tax payers to comply with tax laws and may
lead to confusion and disputes with tax authorities. On the other hand if the tax laws and
regulations in Zimbabwe are consistent and clear this will create a sense of certainty in
understanding and predicting their tax liabilities . This will lead to an improved compliance and
a more efficient tax system.

Canon of Convenience

According to this canon, Taxes should be levied and collected in such a manner that it provides
the greatest convenience not only to the taxpayer but also to the government. Thus, it should
be painless and trouble-free as far as practicable. Every tax stresses and this is not convenient
to the tax payers. Taxes should not be burdensome to the taxpayer and in the same manner it
must be convenient to the government so that it will generate revenue to support it's activities.
Ricardo (1817) argued that taxes should be levied in a way that does not hinder economic
growth and productivity. Ricardo argued for low and efficient taxes that do not discourage
investment and entrepreneurship.The Zimbabwean tax system lacks convenience since the
process of filing tax returns is long. The tax filing system in Zimbabwe is burdensome, time
consuming and it requires extensive documentation there by creating inconvenience for tax
payers. This has led to frustration, errors in tax reporting and reluctance to comply with the tax
laws. The Zimbabwean authorities should make the tax filing system user friendly and and
supported by digital platforms it can enhance convenience for tax payers in Zimbabwe.

For example we can consider how the value added tax is paid in Zimbabwe. Value added tax is
just paid indirectly when you buy your products and you do not have to visit ZIMRA authorities
to pay for it. This is kind of payment is user friendly and it's not time consuming and also it's not
burdensome. It reduces stress to the tax payer. Thus what all the tax system in Zimbabwe
should be. Providing online tax filing options, clear guidance on documentation requirements
and efficient processing of tax returns can make it more convenient for tax payers to fulfill their
obligations.

Canon of Flexibility

The canon of flexibility in taxation refers to the ability of the tax system to adapt to changing in
economic and social conditions. Evaluating the Zimbabwean tax system against the canon of
flexibility involves considering how responsive the tax laws and regulations are to changes in
the economy and society. Zimbabwe tax system may be evaluated against the canon of
flexibility in the treatment of tax incentives and exemptions. If the tax laws in Zimbabwe are
rigid and do not allow for adjustments to tax incentives and exemptions in response to changes
in economic conditions or government priorities, it may limit the flexibility of the tax system.
This lack of flexibility may hinder the government's ability to stimulate investment, support
specific industries or address emerging social needs through targeted tax policies. If the tax
laws in Zimbabwe allow for the periodic view and adjustment of tax incentives and exemptions
based on changing economic and social circumstances, it can enhance the flexibility of the tax
system.
For example the ability to introduce new incentives for renewable energy projects adjusts tax
credits for research and development activities , or provide targeted relief during economic
downturns demonstrate flexibility in responding to evolving needs. The flexibility is manifested
through the adaptation of new tax policies which will not stress tax payers like when the ESAP
program was introduced it led to the adjustment of structural policies and this needed to revisit
the tax system method so that everyone will be comforted. Another example is the rise of
inflation in 2008 which led to economic downturn, the tax authorities were to reduce tax levies
so as to meet the demands of the economy. The tax authorities cannot continue to tax people
when they are incapable of meeting the tax demands.

Therefore conclusively, according to the above mentioned canons of taxation, tax should not
bring grief to an individual who is paying that tax. Taxes should be paid in accordance with the
tax player's ability. There must be various types of taxes in a country such as income tax, value
added tax and customs duty tax in order to ensure that the system will be fair to everyone.
Taxes should be charged according to the income an individual is receiving in order to bridge
that gap between the rich and the poor. The Zimbabwean tax system has strengths and
weaknesses when evaluated against the assigned canons as some of the canons need to be
rightfully implemented. The Zimbabwean tax system need to address areas such as equity,
flexibility, convenience, certainty and diversity as they will help to improve and boost our tax
system.

Reference:

Ault, H. J and Arnold, B. J (2001): Comparative Income Taxation: A Structural Analysis.

Cheltenham, UK.

Gruber J (2019). Public Finance and Public Policy. Worth Publishers. United States.

Mill, J.W (1848). Principles of Political Economy. Published by John W. Parker. London.
Ricardo. D (1817). Principles of Political Economy and Taxation. Published by John Murray.
London, United Kingdom.

Musgrave, R. A and Musgrave, P. B (1989). Public Finance. Published by McGraw-Hill.

Smith. A (1776). The Wealth of Nations.Published by W. Strahan and T. Cadell. London, United
Kingdom.

Stiglitz, J. D (2012). The Price of Inequality: How Today's Divided Society Endangers Our Future.
Published by W. W. Norton & Company. New York.