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It depends on the country in question.

Usually, if the duties of the executive and legislative branches are distinct and are co-equal rulers or country (such as in the United States), the Legislative Branch passes laws determining what types of taxes exist and how their rates should be determined. The executive branch, then, sets about collecting them and managing the specifics applying the legislative branch's laws in its various agencies.

If the duties of the executive and legislative are merged (such as in the United Kingdom), the legislative branch passes laws determining what the taxes are and then proceeds to collect them though agencies they control.

In states with an overpowering executive (i.e. dictator), the legislature often has minimal power to make any decisions concerning taxes.

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11y ago

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