<P> Professor Christopher Hood first suggested privatization of tax enforcement to control tax evasion more efficiently than a government department would., and some governments have adopted this approach . In Bangladesh, customs administration was partly privatized in 1991 . </P> <P> Abuse by private tax collectors (see tax farming below) has on occasion led to revolutionary overthrow of governments who have outsourced tax administration . </P> <P> Tax farming is an historical means of collection of revenue . Governments received a lump sum in advance from a private entity, which then collects and retains the revenue and bears the risk of evasion by the taxpayers . It has been suggested that tax farming may reduce tax evasion in less developed countries . </P> <P> This system may be liable to abuse by the "tax - farmers" seeking to make a profit, if they are not subject to political constraints . Abuses by tax farmers (together with a tax system that exempted the aristocracy) were a primary reason for the French Revolution that toppled Louis XVI . </P>

What level(s) of government can issue taxes on individuals