Tax is defined as a monetary charge imposed by
the government on persons, entities, transactions or property to yield public
revenue. Where payment is not monetary, a more wide embracing definition has
been adopted as: Taxes are the enforced proportional
contributions from persons and property levied by the State by virtue of its sovereignty for the support of government and for all public needs (Thomas. M. Cooley: The Law of Taxation). One of the main characteristics of a tax is that the payer does not demand something equivalent in return from the government for the payment. It is expected that when taxes are collected, they are used by government for public good and not just for those who make the payment
contributions from persons and property levied by the State by virtue of its sovereignty for the support of government and for all public needs (Thomas. M. Cooley: The Law of Taxation). One of the main characteristics of a tax is that the payer does not demand something equivalent in return from the government for the payment. It is expected that when taxes are collected, they are used by government for public good and not just for those who make the payment
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