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A tax is a monetary payment without the right to individual consideration, which a public law imposes on all taxable persons - including both natural and legal persons - in order to generate income. This means that taxes are public-law levies that everyone must pay to cover general financial needs who meet the criteria of tax liability, whereby the generation of income should at least be an auxiliary purpose. Taxes are usually the main source of income of a modern state. Due to the financial implications for all citizens and the complex tax legislation, taxes and other charges are an ongoing political and social issue.

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