From the Constitution of the United States as Amended. Take a read.
PARLIAMENT
both national and state governments
both national and state governments
To lay and collect taxes is to impose a specific amount the taxes are, and to collect taxes is to literally collect the taxes from people.
the government may not impose a tax on church services.
No, the President of the USA does not have the Constitutional power to impose any tax. That is a power of the legislative branch of the government.
Implied Power
The executive branch is the branch of government that can impose and collect taxes. This is due to the fact that the executive branch is made up of the president and all the cabinet departments, which includes the Department of the Treasury.
Individual states in the United States are not able to impose their own tariffs, in the conventional sense of taxes on imports or exports. That power is reserved by the Contitution to the Federal government.However, individual states can impose other taxes, such as sales taxes, and some people might also call those tariffs, simply because they are taxes.
Income taxes may be assessed at both the federal level and the state level. The federal government has the authority to levy income taxes on individuals and corporations across the country, while state governments have the power to impose their own income taxes within their respective jurisdictions.
16th amendment to the Constitution In the US, others introduced it elswhere
The 16th amendment gave congress the power to levy income taxes, and impose a direct tax.