No, the legislative branch does not directly collect taxes. Instead, it is responsible for creating laws that govern taxation and setting tax rates. The actual collection of taxes is carried out by the executive branch, specifically the Internal Revenue Service (IRS) in the United States.
The process begins when the legislative branch, which is made up of the House of Representatives and the Senate, proposes and debates tax legislation. Once a tax bill is approved by both chambers of Congress, it is sent to the President for approval or veto. If the President signs the bill into law, it becomes a part of the tax code.
After the tax laws are enacted, the executive branch implements these laws through various agencies. The IRS is the principal agency responsible for collecting federal taxes, enforcing tax laws, and ensuring compliance among taxpayers.
In summary, while the legislative branch plays a critical role in establishing tax laws, it does not engage in the actual collection of taxes.