imposta

Imposta is a financial charge levied by a government on individuals, households, and businesses to fund public services and state functions. It is compulsory and defined by law rather than by voluntary consent. The term derives from Latin imponere, meaning to place or impose.

Tax systems typically distinguish direct imposte, such as income or corporate taxes, from indirect imposte, such as value-added tax (VAT), excise duties, and customs. Some jurisdictions also distinguish imposta from tassa, the latter covering specific service charges. The design of imposte involves determining what is taxed (the base), at what rate, and how it should be collected and administered.

Imposte are administered by tax authorities at national, regional, or local levels, depending on the country. They are enacted by law and collected through assessments, with compliance requirements and penalties for non-compliance. Policy debates often address balance between revenue stability, fairness, and economic impact, including issues like progressivity, tax avoidance, and administrative efficiency. While the term is mainly used in Italian, similar concepts exist worldwide under the broader idea of a tax.