課税 is read as かぜい (kazei) and means taxation.
かぜい
kazei
かぜいしょとく
taxable income
かざいたいしょうがく
net taxable amount (after deduction of health insurance, etc.)
ほうじんかぜい
corporate taxation
そうごうかぜい
tax on aggregate income
にじゅうかぜい
double taxation
がっさんかぜい
unitary tax
さいてきかぜい
optimal taxation
ひかぜい
tax-exempt
どうかんかぜい
conduit taxation
きゃぴたるげいんかぜい
capital gains tax
いちりつかぜい
flat tax
ちょうかかぜい
excessive taxation