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A tax (from the Latin taxo ; "I estimate") is a financial charge or other levy imposed upon a taxpayer (an individual or legal entity ) by a state or the functional equivalent of a state such that failure to pay is punishable by law. Taxes are also imposed by many administrative divisions . Taxes consist of direct or indirect taxes and may be paid in money or as its labour equivalent. According to Black's Law Dictionary , a tax is a "pecuniary burden laid upon individuals or property owners to support the government [...] a payment exacted by legislative authority."
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