Usage patterns
〈物・事〉に租税を課すto impose a tax on something
The government imposed a tax on imported goods.
租税を納めるto pay one's taxes
Citizens have an obligation to pay their taxes every year.
租税を負担するto bear the burden of a tax
Companies bear a heavy tax burden.
租税を免除するto exempt someone from a tax
Non-profit organizations are sometimes exempted from taxes.