Final answer:
Tax collection gives Congress the power to allocate and spend federal funds. Taxes can also be used as a tool to influence behavior or promote certain goals.
Step-by-step explanation:
The relationship between tax and congressional power can be understood in several ways. First, taxes are an important source of revenue for the government, which allows Congress to fund various programs and activities. This means that tax collection gives Congress the power to allocate and spend federal funds. Second, taxes are often used as a tool to influence behavior or promote certain social and economic goals. For example, Congress may use tax incentives or penalties to encourage or discourage certain activities, such as investing in renewable energy or reducing carbon emissions.