The federal government and state give have the powers to tax since both levels of government have this power it is called ?

the first one. concurrent power

Concurrent powers refer to political powers that are shared by both the state and federal governments. A number of powers are given to the federal government by the U.S. Constitution, without barring those same powers to each individual state. Such powers as establishing a court system, taxation, and regulating elections are common examples of concurrent powers of federal and state government.

the social contract theory