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1. It is enforced contribution.

2. It is generally payable in money.

3. It is proportionate in character, usually based on the ability to pay.

4. It is levied on persons and property within the jurisdiction of the state.

5. It is levied for public purpose.

6. It is commonly required to be paid a regular intervals.

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Mattie Grant

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simplicity, efficiency, certainty, and equity

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Q: What are the characteristic of taxes?
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