Usage patterns
〈物〉に税金がかかるtax is levied on something
A 10% tax is levied on this product.
税金を払うto pay tax
Every year I have to remember to pay my taxes.
税金を納めるto remit/pay tax (formal, dutiful nuance)
The company remits corporate tax after settling its accounts.
税金が高いtaxes are high
This country is known for having high taxes.