Judging the certainty of a tax system is best described by which of the following?

Considering that the system should minimize compliance and administration costs

Considering whether tax revenues generated are adequate to meet the financial needs of the government

Considering how the tax burden should be distributed across taxpayers

Suggesting that a tax system should be designed to facilitate the collection of tax revenue without undue hardship

Considering that taxpayers should be able to determine when, where, and how to calculate and pay the tax