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infospace: process book-5-chapter-02

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Extract entities, map to VSM, and synthesize analysis.
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<!-- generated: provider=openrouter model=arcee-ai/trinity-large-preview:free date=2026-02-19 source=book-5-chapter-02 -->
# Tax Administration Systems
# Tax Administration Systems
## Definition
The organizational structures and methods by which taxes are collected,
including direct government administration versus farming taxes to private
contractors, which significantly affect the efficiency, cost, and fairness
of tax collection.
## Source Chapter
Book V, Chapter 2
## Context
Smith compares different systems of tax administration, arguing that direct
government collection is generally more efficient and less burdensome than
farming taxes to private contractors, who seek excessive profits at public
expense.
## Economic Domain
General Theory
---