The process of imposing and collecting taxes from individuals or entities, which is a method used by governments to generate revenue for public services and infrastructure.
The act of determining the amount of tax to be levied on income, property, or transactions, reflecting the fiscal policies and economic strategies of a governing body.
A formalized system in which certain financial responsibilities are allocated to taxpayers, often influencing economic behavior and compliance with legal obligations.
Example:
課税品をお持ちですか。
A tax imposed on individuals or businesses to collect unpaid taxes that were not previously assessed or reported, often resulting from audits or discrepancies in tax returns.
A financial charge levied after the initial tax filing, aimed at rectifying underreported income or unpaid taxes from previous periods.
An assessment applied retroactively to ensure compliance with tax laws, typically occurring when authorities find that prior tax obligations were insufficiently met.