A. Canons of Taxation and the UKat"'s Taxation System for Small Businesses The at"canonsat" of taxation proposed by Adam Smith in the 18th century have long been adjudged to be the standards by which good tax systems should be measured. In simple terms, these canons have to do with the equality, certainty, convenience of payment, and economy of tax collection (see Mackie-Mason and Gordon, 1997; Salanie, 2003). It is therefore pertinent to evaluate the extent to which the UKBe"'s system of taxation for small businesses is consistent with these canons. Indeed, the issue of taxation of small businesses in the UK, and the merits or demerits of the system is one that has long generated controversy (Murphy, 2007: 3). However, there is a problem of interpretation as regards what constitutes a at"small businessas" given that the termat"'s heterogeneity also presents opportunities for debate (see Hertz, 1982); it is therefore necessary to contextualize the term