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The public organism that is in charge of managing the tax and customs systems. In U.S., it is called the Internal Revenue System, or IRS. In the U.K., it is called Her/His Majesty’s Revenue and customs, or HMRC.

A tax agency follows the constitutional principal that everyone must contribute to the sustainability of public expenditures in accordance with their economic capacity.

A tax agency will, among other things, be responsible for:

• Managing, inspecting and collecting the different types of taxes one must pay, like income tax, payroll tax, property tax, sales tax, vat, etc.
• Customs control and contraband suppression.