From the view of economists, a tax is a non-penal, yet compulsory transfer of resources from the private to the public sector levied on a basis of predetermined criteria and without reference to specific benefit received.
Tax Justice Network promotes transparency in international finance and opposes secrecy. The network supports a level playing field on tax and opposes loopholes and distortions in tax and regulation, and the abuses that flow from them.
Christian Aid provides several resources on taxation and development.
Jeremy Leaman's article The EU, Tax Justice and the Modernisation of Less Developed Countries explains the importance of tax justice for development, and it offers a viewpoint on several issues with taxation.
Name1 Taxation
Target Outcome Money provided by taxation is used by a state and their functional equivalents to carry out many functions (ref. Classification of the Functions of Government (COFOG)).
Social actors and roles the state that imposes a financial charge; the taxpayer on whom the financial charge is levied
Trigger or preceding interaction Tax law enactment
Interfaces and services different forms of taxation come with specific services to collect the tax, or to determine tax rates
Inputs and outputs inputs depends on the kind of tax; output is money paid to the state
Stores and tools tax rate; tax forms
Part of Institutional Interaction
Parts Depends on the kind of taxes.
Succeeding Interactions —
Alternatives Alternative sources of income of the state include prices (for instance for tuition), penalities, voluntary contributions to the state (government and the public administration)
Action Realm Operations
Further reading Tax (Wikipedia)
Questions, answers, comments
"Taxation" among the interactions
On the template
Because interactions are defined or described as patterns, their realization will require the involvement of entities or continuants: pattern ''parameters'' are bound to entities in the so-called real site work system (see the figure at Regulative Cycle), and bind:
roles to macro or meso-level actors (stakeholders) in a country, a city, or to pico, micro or meso-level actors (stakeholders) in a sector;
resources to resources (entities) accessible to the actors (stakeholders), for instance information available in the languages mastered by them (language options in the entity dictionary). Note that existing resource gaps for many stakeholders may make problematic the achievement of the intended interaction ''outcome'', or it may distort the cost-benefit equation.
Moreover, interactions can be bound together in variable ways, to create variants and achieve fit of the interaction to the situation, as indicated in the occurrent binding options. The Multisystemic therapy's First Principle (Finding the Fit) and the supporting distinction between the treatment model and the evidence-based treatment clarifies the utility of the variant creation.
Generalization is used with the meaning explained in Generalizations (Geometric) (Wikipedia).
1. The clarification for the fields in the template is given in the Interaction template (Actant Dictionary).