who imposes or colloects taxes?

Taxes are imposed by governmental authorities, typically at the federal, state, or local levels. These authorities establish tax laws and rates that dictate how much individuals and businesses must pay. The collection of taxes is generally carried out by tax agencies, such as the Internal Revenue Service (IRS) in the United States, which is responsible for enforcing tax laws and ensuring compliance. Ultimately, taxes are used to fund public services and infrastructure.