Define taxation according to five author's
Answers
the tax is a compulsory payment to the Government by taxpayer without any expectation of some specified return.”
Experts as under have defined the term ‘taxes’:
1. Adams: “A tax is a contribution from citizens for the support of the state.”^
2. P. E. Taylor: ‘A compulsory payment to Government without expectation of
direct return in benefit to the taxpayer is known as tax’.
3. Prof. Bastable: ‘A tax is compulsory contribution of the wealth of a person or
body of persons for the services of public powers.®
4. According to Seligman: “A tax is compulsory contribution from the person to
the Government to defray the expenses incurred in the common interest of all,
without reference to special benefits conferred” ®
5. Plehn.” Taxes are in general, compulsory of wealth levied upon persons,
nature or corporate, to defray the expenses incurred in conferring common
benefit upon the resident of the State.
6. Dalton. “A tax is a compulsory contribution imposed by a public authority
irrespective of the exact amount of service rendered to the taxpayer in return”®
7. The dictionary of Modern Economic: "Taxation means “Compulsory levies
on private individuals and organs tons made by government to raise revenue to
finance expenses on public goods and services and to control the volume private
expenditure in the economy.