The Congress
The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States; . . .
Which branch has the power to levy taxes against citizens?
Congress
In the United States, Article I, Section 8 of the Constitution gives Congress the power to “lay and collect taxes, duties, imposts and excises, to pay the debts and provide for the common defense and general welfare of the United States. This is also referred to as the “Taxing and Spending Clause.”
Why does the government have to levy taxes?
Also, the government levies taxes to alter the behaviors of its citizens and the companies that do business in the country. One of the primary functions of national governments is to provide for the common defense of the nation.
What was the taxing power of the Congress?
Congress was given the power to assess, levy, and collect taxes without any need of assistance from the states, and Congress’s taxing power was not limited to repayment of the Revolutionary War debts—it was prospective as well.
Why was the taxing clause included in the Constitution?
The Taxing Clause of Article I, Section 8, is listed first for a reason: the Framers decided, and the ratifiers of the Constitution agreed, that Congress must itself possess the power “to lay and collect Taxes . . . to pay the Debts and provide for the common Defence and general Welfare of the United States.”
Why do we need a power to tax?
This power is considered by many to be essential to the effective administration of government. As argued under the Articles, the lack of a power to tax renders government impotent. Typically, the power is used to raise revenues for the general support of government.
