A taxpayer is the legal entity that bears an obligation to pay taxes. Taxpayers can be individuals, although a tax payer can also be a collection of individuals, such as those that combine to form partnerships, non-profit organizations or associations, trusts, government agencies, corporations, or business entities. Whether the taxpayer in question is an individual or an organization, however, the burden on taxpayers to discharge their debts to the government remains the same.
In the United States of America, a taxpayer identification number can be a Social Security number or an Individual Taxpayer Identification number for a person, or an Employer Identification Number or Federal Employer Identification Number for a partnership, non-profit organization or association, trust, government agency, corporation, or business entity. In the United Kingdom, the TaxPayers’ Alliance is an organization that attempts to develop a low tax society.