Most governments have wide powers to levy and collect taxes.
Yet, the nature, extent and distribution of these powers between the different branches of government have a variety of patterns. A useful introduction to several important issues is in Thuronyi, Tax Law Design and Drafting . The basic step in creating a tax system is legal codification. The nature and extent of Power to make and amend legislation is, therefore, the first subtopic examined here. In the presence of non-compliance with tax obligations, the nature and extent of Enforcement powers takes on importance.