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Taxes are laws and made so by the elected members of Congress. Passed by vote after much discussion and obviously, controversy. They are normally directly part of the budget detailing spending - defense, education, health, society, science, the arts, etc....which (based on projections) uses the funds projected. And as with tax laws, the budget is also a Congressional process, approved by both houses and signed by the President.

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Q: Who decides which taxes must be paid and how tax money is spent?
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