'taxpayer' originates from the combination of 'tax' and 'payer', where 'tax' is derived from the Latin word 'taxare', meaning 'to assess' or 'to estimate', and 'payer' comes from the Old French 'paier', meaning 'to pay'.

'tax' evolved from the Latin 'taxare' through Old French 'taxer', and 'payer' evolved from Old French 'paier', eventually forming the modern English word 'taxpayer'.

Initially, 'taxpayer' simply referred to someone who pays taxes, and this meaning has largely remained the same in modern usage.