What does the cryptic crossword clue "Responsibility for tax (4)" mean?

This cryptic clue uses wordplay to arrive at the answer. Visit the page for progressive hints — definition, wordplay type, and a full step-by-step explanation.

Responsibility for tax (4)

Daily Mail Cryptic #16554 | 20 Down | 2021-04-14

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Also seen in

Guardian Cryptic #28232 (2020-09-07) Telegraph #28497 (2017-08-04)