The answer is C, taxes are collected internally while tariffs are collected on imports
around the time that the U.S. was discovered and colonized by britain, they were against us trading with other countries and so they banned free trade with other countries, and also placed tarrifs on their own goods. (which was a pretty bad idea that incited the american revolution) meaning that the tarrifs are placed on imports. Taxes on the other hand are a government related thing placed to pay for stuff like oil gas national defense and so on so forthon: