Personal taxes can be assess in the course of some activity. For example, on purchasing an item, an amount of sales tax may be assess by the vendor of that item. The vendor is then required to remit that amount to the government. The vendor has then become an agent of the state for the purposes of collecting taxes.

Other taxes can be assessed at a specific time. For example, in respect of income taxes, these are typically assessed at the time the tax return is filed. Often times, amounts are collected prior to the assessment of income taxes. For example, deductions from pay are collected and later are credited towards that actual amount of taxes due.

Tax law is a branch of law that encompasses a number of different matters regarding how the state taxes citizens and so forth. What is interesting about tax law is how complex it is. The complexity arises as the state uses tax law as a means of social engineering. In other words, the state uses tax law to encourage certain behavior and to discourage certain other behavior.

Further, each level of government has its own revenue requirements and its own social agenda.

Taxes arise at the federal, state and local levels. Taxes are usually based on some activity or circumstance. These include in respect to net worth (wealth tax), the ownership of a home (property tax), the earning of income (income tax), the sale of property (capital gains tax), the purchase of goods or services (sales tax), switching homes (land transfer tax), movement (fuel surcharges), the storing of information (blank media tax), the transporation of goods (import taxes), the giving of goods and services (gift taxes), dying (succession tax) and having fun (sin tax on alcohol, for instance). Merely being in conflict with the state can give rise to tax (expropriation). Some jurisdictions have taxes that arise merely if one is alive, a head or capitation tax (while often behind a tax is a social agenda to reduce a particular activity, such as the case with sin taxes, we are sure that is not the case with this tax!!).

As well, taxes can depend on legal status, such as being an individual, a corporation or having a family (the additional tax burden that arises if the family decides to raise the children itself).