any person who pays taxes or is subject to taxation
One that pays taxes or is subject to taxation.
- A person who is subject to, liable for, or pays tax as opposed to a nontaxpayer who is neither the subject nor the object of revenue laws
- All of the people, collectively, in a population who pay tax (especially used in the context of the government financing something using the tax revenue)
- The bank was bailed out by the taxpayer.
taxpayer - Legal Definition
The one who bears the tax liability for any particular transaction. Even though a partnership may receive income, each individual partner is liable for the taxes on that income.