Terminology Finance : Tax Definition


A fee charged (levied) by a government on a product, income, or / activity. 

If tax is levied directly on personal or / corporate income, then it is a direct tax.  If tax is levied on the price of a good or / service, then it is called an indirect tax.

The purpose of taxation is to finance government expenditure. One of the most important uses of taxes is to finance public goods & services, like street lighting & street cleaning.

Since public goods & services do not allow a non-payer to be excluded, or / allow exclusion by a consumer, there can not be a market in the good or service, and so they need to be provided by the government or / a quasi-government agency, which tend to finance themselves largely through taxes.


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