No one has said that it does but what has been quoted from it on this thread lays out some basic principles of taxation which I will repost here to refresh your memory.
“The tax which each individual is bound to pay ought to be certain, and not arbitrary. The time of payment, the manner of payment, the quantity to be paid, ought all to be clear and plain to the contributor, and to every other person, so that the tax payer is not put in the power of the tax gatherer.”
Adam Smith, The Wealth of Nations
Now which of those basic principles do you disagree with?
After all, if one were to have an IQ above room temperature, One would know the tax rate, the time, the date, the amount, who to write the check to, and ever where to mail it, and if that same one were to be moderately honest, the collector has no power over him whatsoever.
Making Smith into a strawman is a really bad idea.