congress
The power to collect taxes is an expressed power of Congress. That's to say it's written in the constitution that they have the power to collect and levy taxes. If the power was not written in the constitution was granted by on laws passed, this would be an "implied power".
They can provides the constitution
Granted congress the power to levy taxes and collect taxes
concurrent powers
congress
A congressional power that is implied by the expressed power to levy taxes is the power to tax and regulate alcohol.
the constitution
Only Congress can levy taxes. The President, through the IRS (a branch of the Treasury Dept.) collects the taxes.
Yes. It is.
Congress levies taxes to raise revenue. They also levy taxes to discourage harmful activities such as imposing taxes to discourage smoking or drinking. Congress' powers are limited on these matters through the 16th Amendment to the Constitution.
The power to levy taxes is considered executive and can therefore be handled by an institution under the executive arm of the government. Governments get a large amount of income from taxes.
The power to make law, and to levy taxes.