U.S. Constitution

According to the U.S. Constitution, the legislature of the United States "shall have the power to lay and collect taxes, duties, imposts and excises to pay the debts and provide for the common defence and general welfare of the United States."

Function

The reason the government collects taxes is to pay for social and military programs required to maintain a functioning, sovereign nation. Article 1, Section 8 of the U.S. Constitution outlines items such as to regulate commerce, coin money, establish post offices, maintain the military, and maintain courts and legislative bodies.

History

For most of the history of the United States, citizens did not have significant interaction with federal tax authorities because the majority of the government's tax revenues were derived from excise taxes, tariffs and customs duties.

Income Tax

The 16th Amendment to the U.S. Constitution established regulations for income tax and developed the use of the common Form 1040.

Considerations

Rules and regulations regarding federal tax policy have changed throughout history, with political trends and military requirements most often being the impetus for change. In so much as the federal government and U.S. military are required to function, taxation of citizens will be required to fund them.

Source:

U.S. Constitution

History of the U.S. Tax System