The gift givers in Betlehem were known as Magi, they were the star gazers of the time; Astrologists, Alchemists, perhaps, etc. They were not kings and there were probably more than three.
The Christmas gift giver in Venezuela is called Santa Clós (Santa Claus)
A "donor"
'le Père Noël'
The giver is responsible for paying the gift tax.
Yes, if the gift exceeds the gift-giver's annual exemption of $15,000 per recipient, the gift giver must pay the gift tax.
The giver is responsible for paying gift tax, not the receiver.
Yes, he is called Dzmer Papi (Grandpa Frost).
Since no one lives in Antartica, the gift giver would not need to visit there.
Yes
Santa
This situation can be complicated if there is a third party involved. The gift giver is responsible for paying for a gift. However, if the giver told the recipient to order and arrange the service and that the giver would reimburse the recipient, the recipient is responsible for paying the provider and must pursue the giver for reimbursement.
Father Christmas