---
entity_slug: certainty_in_taxation
evaluator: null
evaluated_at: '2026-02-23T04:42:22.672111'
overall_score: 4.8
scores:
- name: definition_precision
  value: 5.0
  max_value: 5.0
  rationale: The definition is highly precise and non-circular, clearly distinguishing
    certainty from other tax principles by focusing specifically on clarity of amount,
    timing, and manner of payment. It captures a distinct concept that is operationally
    meaningful and measurable.
- name: source_grounding
  value: 5.0
  max_value: 5.0
  rationale: This entity is directly grounded in Smith's explicit second maxim of
    taxation from Book V, Chapter 2, where he specifically discusses the importance
    of certainty in tax obligations. The definition accurately reflects Smith's own
    articulation of this principle without introducing foreign concepts.
- name: domain_placement
  value: 5.0
  max_value: 5.0
  rationale: '"General Theory" is the appropriate domain placement as this represents
    one of Smith''s foundational theoretical principles for taxation policy. It belongs
    in the theoretical framework rather than in applied or institutional categories.'
- name: vsm_relevance
  value: 4.0
  max_value: 5.0
  rationale: This entity maps well to S3 (internal regulation/audit) as it concerns
    systematic control mechanisms that prevent arbitrary assessment and corruption
    within the tax system. It also has relevance to S2 (coordination) by reducing
    oscillations caused by uncertain tax obligations.
- name: explanatory_value
  value: 5.0
  max_value: 5.0
  rationale: This entity provides significant explanatory power by illuminating the
    structural mechanism through which clear tax rules prevent corruption and arbitrary
    government action. It explains how procedural clarity creates systemic stability
    rather than merely naming a desirable feature.
---

# Evaluation: Certainty In Taxation

## definition_precision — 5.0 / 5.0

The definition is highly precise and non-circular, clearly distinguishing certainty from other tax principles by focusing specifically on clarity of amount, timing, and manner of payment. It captures a distinct concept that is operationally meaningful and measurable.

## source_grounding — 5.0 / 5.0

This entity is directly grounded in Smith's explicit second maxim of taxation from Book V, Chapter 2, where he specifically discusses the importance of certainty in tax obligations. The definition accurately reflects Smith's own articulation of this principle without introducing foreign concepts.

## domain_placement — 5.0 / 5.0

"General Theory" is the appropriate domain placement as this represents one of Smith's foundational theoretical principles for taxation policy. It belongs in the theoretical framework rather than in applied or institutional categories.

## vsm_relevance — 4.0 / 5.0

This entity maps well to S3 (internal regulation/audit) as it concerns systematic control mechanisms that prevent arbitrary assessment and corruption within the tax system. It also has relevance to S2 (coordination) by reducing oscillations caused by uncertain tax obligations.

## explanatory_value — 5.0 / 5.0

This entity provides significant explanatory power by illuminating the structural mechanism through which clear tax rules prevent corruption and arbitrary government action. It explains how procedural clarity creates systemic stability rather than merely naming a desirable feature.
