Answer:
laws passed by Congress
Step-by-step explanation:
Because of laws passed by Congress, including the Constitution, the United States government can collect taxes. The Constitution grants Congress the ability to lay and collect taxes, and this power is necessary for the government to function. Over the years, Congress has passed various laws defining how taxes are collected, what types of taxes are collected, and how much tax individuals and businesses owe.
One of the most significant powers of the government is the ability to tax. Taxation funds important government services such as education, healthcare, infrastructure, and national defense. The government would only be able to carry out its obligations and responsibilities with the ability to collect taxes, and the country would certainly tumble into turmoil.
While an executive order may impact tax policy, it cannot create new taxes or change tax laws. Only Congress has the authority to act in this manner. Furthermore, because it is based on judicial decisions rather than legislative action, common law does not give the government the authority to collect taxes.