The Internal Revenue Service which is a part of the Executive branch collects taxes. The Legislative branch which is Congress creates taxes.
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Taxes are collected at many different levels. There are local, state, and federal taxes and all tax bills begin in the legislative branch.
The branch of government that is responsible for collecting taxes is the executive branch. Specifically, it is the IRS, which is under the Department of the Treasury, who collects taxes.
The Executive Branch enforces the laws which includes the tax laws. The IRS is a government agency headed by the Executive Branch. The Legislative branch creates the tax laws.
The Legislative Branchdeclares warregulates interstate and foreign commercelays and collects taxes;pays debts;provides for the common defense and general welfare
The national debt can be repaid by taxes, but only if the amount of other spending is less than the amount of taxes that are collected. If the government continues to spend more money every year than it collects in taxes, then the debt will necessarily increase.
Local government collects local taxes, it provides local services such as the emergency, social, housing and medical services