Tax is an involuntary fee collected by the government from individuals or corporations every year. Tax collection and Tax payment is indeed a law enforced by every government.
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References
- https://www.rse.anu.edu.au/researchpapers/CEPR/DP684.pdf
- https://pdfs.semanticscholar.org/2aae/2a3ea27c1c6b1063a27b35b02c8f947e503c.pdf