Taxation is the process of collecting money from individuals and businesses by the government in order to fund public services and projects. Taxes can be imposed on income, profits, property, goods and services, and various other transactions. Taxation research focuses on the analysis of various aspects of tax policy, compliance, administration, and enforcement. Researchers in this area study the economic, social, and political implications of different tax systems, as well as the impact of taxation on individuals, businesses, and the overall economy. The goal of taxation research is to inform policy decisions and improve the efficiency and fairness of tax systems.