TAX AND OTHER FEES

TAX TOLL LICENSE FEE PENALTY on TAXES CUSTOMS DUTY SPECIAL ASSESMENT DEBT
is a demand of A toll is a demand of License fee is imposed Penalty is any Custom duties are taxes is an enforced Debt is generally
sovereignty, is paid for proprietorship, is paid for regulation and sanction imposed as a imposed on goods proportional based on contract, is
the support of the for the use of another’s involves the exercise punishment for exported from or contribution from assignable and may be
government and may property and may be of police power violation of law or imported to a country. owners of lands for paid in kind while a
be imposed only by the imposed by the acts deemed special benefits resulting tax is based on law,
State government or private injurious. from public cannot generally be
individuals or entities improvements. assigned and is
generally payable in
money.
IMPOSED UPON Persons The use of another’s Exercise of a privilege Violation of law Goods imported or Persons or property who Obligation based on
Property property exported benefited from public contract
Rights etc improvements
AMOUNT Depends on the kind of Fair return of cost or Only necessary to varies varies reasonable Depends on the
tax improvement carry out the contract
regulation
PURPOSE To raise revenue Collect for the use of Regulate punishment regulation Contribute to the cost of Perform obligation
property public improvement
IMPOSING State State state state state state Private persons
AUTHORITY Private individuals/
entities
EFFECTS OF NON- Imprisonment or fine or Derivation of the use of Cannot exercise the Same effects non Cannot exercise the Subjected to penalties Give rise to a cause of
PAYMENT both the property privilege payment of taxes privilege Same effects non action
payment of taxes