The payment of tax by citizens as and when due is a

Analyze the question: The question asks what kind of thing it is when citizens pay their taxes on time. In Government, we classify what citizens receive (rights, privileges) separately from what they owe the state (duties, obligations).

Explain the concept:

• Rights are entitlements guaranteed to citizens, such as the right to life, freedom of expression and freedom of movement.
• Privileges are special benefits that the state can grant or withdraw, such as holding a driver's licence or a government appointment.
• Duties and obligations are responsibilities that citizens must carry out, and failing to do so can bring legal penalties. Examples are paying taxes, obeying the law, voting, and defending the nation.
• Social services are things the government provides to the people, such as health care, education and water supply.

Step-by-step solution:

1. Taxes are compulsory payments made to the government, such as personal income tax and VAT.
2. Citizens have no choice about paying them, and defaulters can be fined or prosecuted.
3. So tax payment is not a privilege, since a privilege is a benefit and not a burden.
4. It is not a human right, because rights are things citizens enjoy and not things they pay.
5. It is not a social service, because social services are provided by the government, and tax revenue is what funds them.
6. It is therefore a duty and obligation that every citizen owes the state.

Answer: B. duty and obligation

Exam tip: Ask yourself, "Am I receiving this or giving this?" If you are giving to the state and it is compulsory, the answer is duty/obligation. If you are receiving, it is a right, privilege or service.