課税
かぜい · kazei · JLPT N2 · noun
tax
💰 課 (levy) + 税 (tax): the 'tax' kanji is the 'levy' kanji, so 課税 is literally levying a tax
課 means to impose or assess, and 税 means tax. Together they form 課税, the act of imposing a tax. Read it as 'impose tax'.
税 — grain radical 禾 + 兑 (exchange/phonetic)
税 combines 禾 (grain) with 兑 (exchange), which also hints at the sound. In ancient China taxes were paid in grain, so the character originally meant a levy of harvest given to the state. Its meaning later broadened to taxes and duties of any kind.