As a general rule: a. Income from property is taxed to the person who owns the property.
b. Income from services is taxed to the person who earns the income.
c. The assignee of income from property must pay tax on the income.
d. The person who receives the benefit of the income must pay the tax on the income.

a. Income from property is taxed to the person who owns the property.

b. Income from services is taxed to the person who earns the income.

Explanation:

Taxation can be defined as the involuntary or compulsory fees levied on individuals or business entities by the government to generate revenues used for funding public institutions and activities.

The different types of tax include the following;

1. Income tax: it's a type of tax levied on the amount of money made by workers in the state. It is typically paid by employees with respect to the amount of money they receive as their wages or salary.

2. Property tax: it's a type of tax that is typically based on the value of a person's assets such as a home or business. Thus, it is mainly taxed on physical assets or properties such as land, building, cars, business, etc.

3. Sales tax: it's a type of tax that is taxes as a percentage of the price of goods sold in retail stores. Thus, it is being paid by the consumers (buyers) of finished goods and services and then, transfered to the appropriate authorities by the seller.

As a general rule in the taxation of citizens:

a. Income from any property is levied or taxed to the owner i.e the person who owns the property.

b. Income from services taken is taxed to the person who earns the income i.e the service provider.

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