A tax is a financial charge or other levy imposed on an individual or a
legal entity by a state or a functional equivalent of a state (for example,
secessionist movements or revolutionary movements). Taxes could also be
imposed by a subnational entity. Taxes consist of direct tax or indirect
tax, and may be paid in money or as corvée labor. A tax may be defined as a
"pecuniary burden laid upon individuals or property to support the
government [ . . .] a payment exacted by legislative authority."[1] A tax
"is not a voluntary payment or donation, but an enforced contribution,
exacted pursuant to legislative authority" and is "any contribution imposed
by government [ . . .] whether under the name of toll, tribute, tallage,
gabel, impost, duty, custom, excise, subsidy, aid, supply, or other
name."[2]
In modern capitalist taxation systems, taxes are levied in money, but
in-kind and corvée taxation are characteristic of traditional or
pre-capitalist states and their functional equivalents. The method of
taxation and the government expenditure of taxes raised is often highly
debated in politics and economics. Tax collection is performed by a
government agency such as Canada Revenue Agency, the Internal Revenue
Service (IRS) in the United States, or Her Majesty's Revenue and Customs (HMRC)
in the UK. When taxes are not fully paid, civil penalties (such as fines or
forfeiture) or criminal penalties (such as incarceration)[3] may be imposed
on the non-paying entity or individual.
From:
Wikipedia
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TAXES