In the United States, the legislative branch has the power to levy and collect taxes. The U.S. Congress is responsible for the establishment of a federal budget, and it imposes taxes to provide funding for that budget. The legislative branch may also borrow money.
In addition to levying taxes on the American people, the U.S. Congress maintains the General Accountability Office. The GAO is responsible for auditing and reporting how tax dollars are spent. These reports can be reviewed to ensure that tax revenue is spent effectively and efficiently. Prior to the establishment of the legislative branch through the U.S. Constitution, the federal government had no means to collect taxes.