When you hear the word "tax," what comes to mind? Perhaps words like obligation and government pop up. Before anything else, what do you mean by the word tax? Tax is an involuntary and forced contribution imposed by a legislative authority like the government and given varied names like toll, custom, aid or subsidy. When taxes are not paid, a citizen may be penalized with fines, forfeiture or even incarceration.

Tax paying started around 3000 BC - 2800 BC in Ancient Egypt by the first dynasty of the Old Kingdom. Records show that the pharaoh conducted tour around the kingdom twice a year and collected tax revenues from the citizens. It can also be seen in artifacts like granary receipts on papyrus and limestone flakes. The Bible also holds evidence about the existence of early taxation. In Genesis 47:24 it says, "But when the crop comes in, give a fifth of it to Pharaoh. The other four-fifths you may keep as seed for the fields and as food for yourselves and your households and your children." Obviously, the people should allot a percentage of their crop to the Pharaoh. In short, it was the tax. Speaking of the old times, there are a few obsolete forms of taxation. The first one is called scutage. It is a form of tax paid in lieu of military services. This was used in England under the feudal system. Tallage is also another form of tax but is imposed on feudal dependents. Tithing, on the other hand, is a tax-like payment (usually 10 percent of ones produce) paid to the Church. This is also used in modern-day Churches although it is not mandatory anymore.

Of course there should be a reason or purpose behind the collection of taxes. The main purpose of tax collection is to raise money for revenue. The government needs funds for the construction of roads, hospitals and schools. Taxes are also used for redistribution meaning reallocating of the wealth of the rich to the poorer sections of the society. Repricing is also the third purpose of taxation. Externalities are also addressed with the use of taxes. For example, tobacco is taxed to discourage smoking. The fourth purpose of taxation is representation. As the American revolutionary slogan goes "No taxation without representation." Trust is implied in this slogan because citizens are obligated to pay for taxes so they demand accountability from their rulers in return. So do not be negligent about paying your taxes. It is not only for your benefit but for the benefit of the whole nation.
Keywords: tax, taxes, taxation