Orc Knight
Auror
Question 132: Taxes... bloody taxes. Who gets to issue and collect them?
They tend to come down from the highest government official, usually a Master of Coin or the Treasuries. Since not all taxes are money, any collector has to be adept in finding suitable ways to tax people. And some will not be taxed, particularly any below poverty line or after big disasters. Unless the collector is a total ass with thugs, but even they may find themselves hanging from a noose or somebodies lunch because they were starving.
Taxing does vary from kingdoms and other area's. Like for instance, the Wood Elf Queendom even has taxes down on it's Hoods and other more 'cooperative' bandit sorts. Granted she must sometimes make a personal appearance and remind them to pay what is owed or their group will suddenly find themselves extinct. And Denarius, the Queen's brother, is in charge of the kingdoms treasuries and is Master of Coin. He can lean in on those who aren't willing to pay with the ever present threat that is his sister. Either let the jovial fat elf take some money or the wrathful queen take all of it. And then your life.