Tax resistance is the refusal to pay tax because of opposition to the government that is imposing the tax, or to government policy, or as opposition to taxation in itself. Tax resistance is a form of direct action and, if in violation of the tax regulations, also a form of civil disobedience.

Direct action is a term for economic and political behavior in which participants use agency—for example economic or physical power—to achieve their goals. The aim of direct action is to either obstruct a certain practice or to solve perceived problems.