Which document is characterized by these statements Congress could not levy and collect taxes?

The document characterized by the statement "Congress could not levy and collect taxes" is the Articles of Confederation. Ratified in 1781, it established a weak central government that lacked the power to impose taxes, leading to financial difficulties and inefficiencies. This limitation ultimately highlighted the need for a stronger federal system, resulting in the drafting of the U.S. Constitution in 1787.