impôt

Etymology
, borrowed from, albeit with syncope.

Noun

 * 1) tax

Usage notes
While in English both impôt and are translated as, in French there is a distinction, not always observed. Formally, an impôt is a compulsory charge, such as assessed on persons – an income tax, a poll tax, or a property tax, and the like – while a taxe is levied on transactions, such as a sales tax or stamp duty.

However, usage is inconsistent, and taxe is often used generically to refer to all such levies, though this is decried by some as an Anglicism (due to influence from tax). See French Wikipedia articles on impôt and taxe for detailed discussion of formal definitions and usage.

The phrase «impôt et taxes» may be translated simply as “taxes”, or, if one wishes to emphasize a distinction, as “taxes and duties” (such as stamp duty).