The US is very diffuse in taxing power. The federal government only has the power to implement procedures related to federal taxes.
But the state/county/city and even other amalgamations of governments such as “metropolitan”, “transit”, or other special case governments have the ability to tax and their own jurisdiction for implementing how to collect it.
In my opinion, the complexity is at a point that it is a drag on national productivity. And on top of that, it enables lots of corruption where anyone can simply claim plausible deniability and pay a small fine well worth the low probability of being punished.
But the state/county/city and even other amalgamations of governments such as “metropolitan”, “transit”, or other special case governments have the ability to tax and their own jurisdiction for implementing how to collect it.
In my opinion, the complexity is at a point that it is a drag on national productivity. And on top of that, it enables lots of corruption where anyone can simply claim plausible deniability and pay a small fine well worth the low probability of being punished.