A taxpayer is an individual or entity that is obligated to pay taxes to a governmental authority. This can include income taxes, property taxes, sales taxes, and various other forms of taxation. Taxpayers contribute to the funding of public services and infrastructure, such as education, healthcare, and transportation. Taxpayers can be individuals, businesses, or organizations. They are required to file tax returns, which report their income and calculate the amount of tax owed. The tax system is designed to ensure that everyone contributes fairly to the costs of government services and programs that benefit society as a whole.