A tax return is a form on which a person or organization presents an account of income and circumstances, used by the tax authorities to determine liability for tax.
Tax returns are usually processed by each country's tax authority, known as a revenue service, such as the Internal Revenue Service in the United States, the State Taxation Administration in China, and HM Revenue and Customs in the United Kingdom.
Self-employment is the state of working for oneself rather than an employer. Tax authorities will generally view a person as self-employed if the person chooses to be recognised as such or if the person is generating income for which a tax return needs to be filed. In the real world, the critical issue for tax authorities is not whether a person is engaged in business activity (called trading even when referring to the provision of a service) but whether the activity is profitable and therefore potentially taxable. In other words, the trading is likely to be ignored if there is no profit, so occasional and hobby- or enthusiast-based economic activity is generally ignored by tax authorities. Self-employed people are usually classified as a sole proprietor (or sole trader), independent contractor, or as a member of a partnership.
Self-employed people generally find their own work rather than being provided with work by an employer and instead earn income from a profession, a trade, or a business that they operate. In some countries, such as the United States and the United Kingdom, the authorities are placing more emphasis on clarifying whether an individual is self-employed or engaged in disguised employment, in other words pretending to be in a contractual intra-business relationship to hide what is in fact an employer-employee relationship.
A tax collector (also called a taxman) is a person who collects unpaid taxes from other people or corporations on behalf of a government. The term could also be applied to those who audit tax returns or work for a revenue agency. Tax collectors are often portrayed negatively, and in the modern world share a similar stereotype to that of lawyers.
A form is a document which contains blank spaces (also named fields or placeholders) in which one can write or select an option. Forms can be distributed to several signatories at once, or made available on demand. Before being filled out, each copy of a form is usually identical, except, possibly, for a serial number. A form allows an organisation to collect a uniform set of data from many parties in a consistent manner.
Forms, when completed, vary in their purpose; for example, a form might be a statement, a request, or an order. A cheque may also be considered a form. In addition, there are several forms for taxes. An example is a tax return; filling one out is required in order for the amount of tax one owes to be determined. A form may also be a request for a tax refund.