Definition of the word taxpayer

The term "taxpayer" originated in the early 1900s as a result of the growth of American democracy and the increasing role of government in the economy. Prior to this time, taxes were simply referred to as "revenue" or "customs duties." However, as the complexity and scope of the US tax system expanded in the Progressive Era, so too did the need for a more specific term to describe the people who were individually responsible for paying these taxes. The term "taxpayer" first appeared in legislation in 1913, when the 16th Amendment to the US Constitution was ratified, authorizing the federal government to levy a federal income tax on individuals. Since then, the term "taxpayer" has become a central concept in US tax law, denoting the individuals and entities who are required to file tax returns, pay taxes, and fulfill their tax obligations under the law. The term is also used to describe the larger community of people who collectively contribute to the funding of government programs and services through their tax payments. In summary, the term "taxpayer" emerged in the early 1900s as a response to the growth of the US tax system and the increasing need for a specific term to describe the individuals and entities responsible for paying taxes. Today, it remains a crucial component of US tax law and policy.