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Pretty much the same as between a robber and a victim, except the taxpaying "victim" has to save lots of data and fill in lots of forms _before_ he is legally "robbed" whereas the victim of an illegal criminal has to fill in the police report and insurance claim _after_ he is deprived of his money.

OK, seriously, the tax-paying entity pays tax to the government so the tax-paying entity is a remitter or payer or debtor and the government is a remittee or payee or creditor.

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