The term "Tax Burden" refers to the financial obligation that individuals or businesses must pay in taxes to the government. This burden can vary based on income levels, types of taxes, and local tax laws. It represents the portion of income or profit that is taken away to fund public services and infrastructure. Tax burden can be measured in different ways, such as the effective tax rate, which is the average rate at which income is taxed. Factors like income, property taxes, and sales taxes all contribute to an individual's or entity's overall tax burden, influencing their financial decisions and economic behavior.