This essay explores the reason why governments make schemes to organize the only medium through which money can be received for the purpose of meeting the set objective which fulfilling its social obligations towards the society. These social obligations include among other things infrastructure and social services. The services provided by the government are assumed to be equally accessible to all sectors of the society irrespective of caste and religion. In order to provide efficient service to the people, the government requires money and that money is acquired from the taxes that the citizens pay to the government. This money is utilized by the government in order to provide services like firehouses, post offices, public schools and other important requirements of a society. It is the government’s duty to arrange for mediums through which funds will be available to provide these basic amenities to the society, and one such medium is taxation. Therefore, it is the fundamental duty of all citizens to pay the required taxes on the timely basis to perform their civic duties and to enable the government to administer and develop the society at large. Tax can be defined as a compulsory payment imposed upon the citizens by public work departments and the government for purpose of serving the public. It is, however, possible that the citizens may not receive any concrete or distinguishable services in return from the government or the public services. Moreover, in most countries especially in the developing countries the infrastructure, health and other basic amenities are in a deplorable condition, and the education system is in a mess. All these factors add to the woes of the citizens and they begin to ponder upon the fact that whether it is liable to pay a part of their laboriously earned money to the government.