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Dalton defined tax as ‘a compulsory contribution imposed by the public authority, irrespective of the exact amount of service rendered to the taxpayer, in return for which no specific and direct quid pro quo is rendered to the payer’. In accordance to this definition, it is clear that paying tax is a compulsory contribution to which the state is entitled to. Even if the benefit in return to the tax paid is not proportional to the taxpayer, the taxpayer must pay taxes or face the consequences of avoiding taxes. Prof. Seligman also defined tax as ‘a compulsory contribution from the person to the State to defray the expenditure incurred in the common interest of all without any reference to the special benefits conferred’. As it can also be concluded from the statement, tax liability must be incurred by a taxpayer in order to fund the operations performed by the state, regardless of the service the taxpayer might or might not enjoy.

The primary reason for the imposition of......

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Approximate Word Count: 1983
Approximate Pages: 8 (250 words per double-spaced page)

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