Definition of Tax

Before going into the depth about taxation, the preliminary concept of 'wh' questions regarding taxes should be dealt first. Tax is simply the liability to pay an amount to the government. It is a compulsory contribution from the taxpayers

Professor Selingman's definition of tax

Tax is a compulsory contribution from person to goverment to defray the expenses incurred in the common interest of all without reference to the special benefit conferred

Findlay Shirra's definition of tax

Tax is a compulsory contribution to public authorities to meet the general expenses of the government which have been incurred for the public good and without reference to to the special benefits

Plehn's definition of tax

Taxes are general contribution of wealth levied upon persons,natural or corporate to defray expenses incurred in conferring common benefits upon residents of states

Thus taxes are:

• compulsory levy imposed by the government
• levied on persons as per the preailing law
• spent for sommon interest of people