Final answer:
The convenience of a tax system is best described by its efficiency and equity (option 1). Efficient tax systems are easy to administer and collect revenue effectively.
Step-by-step explanation:
The question, 'Judging the convenience of a tax system is best described by which of the following?' pertains to the principles that define a good and effective tax system. The answer to this question is (1) Efficiency and equity. An efficient tax system is reasonably simple to administer, collects revenues successfully, and has a minimal loss of economic efficiency.
Equity refers to the fairness of the tax system, which can be evaluated in terms of the benefit principle (beneficiaries of services should pay in proportion to the benefit received) and the ability to pay principle (those with a greater ability to pay, should contribute more).
While the concepts of progressivity and regressivity describe the impact of the tax on different income groups, and direct and indirect taxes classify taxes based on the means of collection, neither directly relate to the inherent convenience of a tax system. Similarly, tax evasion and avoidance are illegal and unwanted behaviors, respectively, that undermine tax systems rather than assessing their convenience.
Effective taxes, as per the given information, should not only be efficient and equitable, but also simple, so that people can understand why they are being taxed and are more willing to comply. This simplicity also contributes to the overall convenience of a tax system.