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taxation

n.
US //tækˈseɪʃən// UK //tæksˈeɪʃən// tax·a·tion
  1. 1 the act of taxing (n.)
    B2 Upper Intermediate Law

    the act of a government taking a portion of money from people or businesses.

    the act or process of imposing a tax upon persons, entities, or transactions. Uncountable in this general sense.

    Example

    The government introduced new taxation on plastic packaging to reduce waste.

    Example

    The parliament debated whether the proposed taxation on capital gains would discourage long-term investment in the domestic tech sector.
  2. 2 a specific system (n.)
    B2 Upper Intermediate Academic Law

    a particular set of rules for how taxes are calculated and collected.

    a specific fiscal system or method by which a government generates revenue. Often used with qualifying adjectives.

    Example

    Progressive taxation means that people who earn more money pay a higher percentage in tax.

    Example

    Economists often argue that a system of direct taxation is more transparent than one relying heavily on indirect levies and consumption taxes.
    • tax system
    • fiscal policy
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  1. 3 tax revenue (n.)
    C1 Advanced Formal

    the total amount of money a government receives from taxes.

    the total revenue or yield accrued by a state through the collection of taxes.

    Example

    The city used the money from taxation to build a new library and repair the roads.

    Example

    The sudden shortfall in taxation forced the administration to reconsider its ambitious infrastructure projects for the coming fiscal year.
Origin

From Middle English taxacioun, from Anglo-Norman taxacion, from Latin taxātio (“rating, appraisal”). By surface analysis, tax + -ation.

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