This canon means that taxes must be collected in a form and time convenient to the taxpayer. This canon takes into consideration the interest of the tax payer from the view of payment of tax that the method and timing of the tax should suit the taxpayer. An example is the collection of income tax as income is recieved by the taxpayer instaed of when is likely that the income is spent all that income. This canon is important in protectign the tax administration from the posibility of facing problems of tax evasion and avoidance which coul dhave been avoided