taxpayer

A taxpayer is a person or organization that is legally required to pay taxes to a government authority. Taxpayers may be individuals, corporations, trusts, or other legal entities, and their obligation arises from tax laws that apply to income, property, consumption, or other bases. The exact duties and rights of taxpayers vary by country, but typically include reporting income and other tax bases, claiming eligible deductions or credits, and paying the tax due.

Tax liability is determined by tax rules and rates, sometimes with withholding at source, estimated payments, or self-assessment. In many systems, taxes are collected by employers on wage income or remitted by taxpayers themselves with periodic filings. Taxpayers are identified by a tax identification number, such as a social security number or business tax ID, and are subject to the procedures of the national or regional revenue authority.

Taxpayers may be residents or non-residents, citizens or non-citizens, individuals or legal entities. Some taxpayers file annual returns, while others are taxed on a source-based basis depending on local law. The scope of obligations can vary with jurisdiction and the type of tax involved.

Taxpayers have rights to be informed about tax rules, to privacy protections for tax information, to contest or appeal assessments, to seek professional advice, and to fair treatment during audits. Many jurisdictions provide recourse through administrative appeals, ombudsman processes, or courts.

Enforcement of tax obligations can include penalties, interest, and, in serious cases, criminal charges or asset seizures. Tax systems aim to fund public services and infrastructure, balancing voluntary compliance with enforcement to maintain revenue stability.