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These are the 7 essential characteristics of tax:

1. enforced contribution.

2. Generally payable with money.

3. proportionate in character.

4. levied on persons or property

5. levied by the state which has jurisdiction mover the subject

6. levied by the law-making body of the state.

7. commonly required to be paid at regular periods or intervals.

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Q: What are the essential characteristics of taxes?
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