Which of the following concepts/doctrines state(s) that items may be omitted from the tax base whenever the cost of implementing a concept exceeds the benefit of using it?

Question

Quizplus · Accepted Answer

The doctrine of Administrative Convenience states that items may be omitted from the tax base if the cost of implementing a concept exceeds the benefit of using it. This is done in order to simplify the tax system and make it easier and less costly to administer.

Which of the Following Concepts/doctrines State(s) That Items May Be