Albo "power to lay/impose and collect taxes, duties and other types of public charges, levies and contributions"


Taxing power
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Definition
Taxing power refers to the ability of a government to impose and collect taxes.

Overview
General Constitutional Authorization
In the United States, Article I, Section 8 of the Constitution gives Congress the power to "lay and collect taxes, duties, imposts and excises, to pay the debts and provide for the common defense and general welfare of the United States. This is also referred to as the "Taxing and Spending Clause."

Income Taxes
Under the Sixteenth Amendment, Congress has the power to collect income taxes.

The Internal Revenue Code is the main law governing income taxes. The Internal Revenue Code is codified as Title 26 of the United States Code.

States
States are also allowed to impose and collect their own taxes, which is included but not limited to income taxes, sales taxes, and property taxes.
law.cornell.edu/wex/taxing_power

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Note added at   51 min (2020-01-12 12:45:10 GMT)
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https://www.law.cornell.edu/wex/taxing_power

władztwo daninowe

Reguła ustawowego nakładania podatków i ciężarów publicznych w świetle art. 217 Konstytucji RP z 1997 r.
The Constitution, as the basic law, limits arbitrariness of legislators enacting executive acts concerning the tax law. In the process of interpretation of the tax law, special attention should be paid to Articles 84 and 217 of the Constitution of the Republic of Poland of 1997. Pursuant to Article 84 of the Polish Constitution „Everyone shall comply with his responsibilities and public duties, including the payment of taxes, as specified by statute.” The above-mentioned Article introduces the principle of equality and universality of taxation, which signifies the right of the state to impose financial duties on certain subjects, without the corresponding obligation on the part of the state. This right results from the state authority and binding decisions of the competent state organ. Furthermore, Article 217 of the Constitution stipulates that: „The imposition of taxes, as well as other public imposts, the specification of those subject to the tax and the rates of taxation, as well as the principles for granting tax reliefs and remissions, along with categories of taxpayers exempt from taxation, shall be by means of statute.” It follows from the quoted Article that the whole process of shaping the tax law and imposing duties on citizens is controlled by the state which exercises its authority by means of enacting laws exclusively by the Parliament. The principle of legislation exclusivity specified in the discussed Article 217 of the Polish Constitution of 1997 and mentioned in Article 84 of the Constitution, refers directly to the imposition powers of the state which determines the way of charging public duties by the legislator, taking into account the contents and mode of their imposition. Therefore, any kind of legislator’s interference with financial matters of citizens can occur only in the form of a legal act fulfilling the contents requirements specified by the Constitution.
https://czasopisma.marszalek.com.pl/pl/component/tags/tag/wl...