What gives the government the authority to tax individuals and businesses?

The government's authority to tax individuals and businesses is derived from its constitutional powers, which grant it the ability to levy taxes for public purposes, such as funding infrastructure, education, and social services. In the United States, for example, the Constitution's Article I, Section 8, explicitly allows Congress to impose taxes. Additionally, taxation is a fundamental aspect of the social contract, where citizens agree to contribute to the collective needs of society in exchange for protection and public services.