I summarized from the definitions that government levies a tax after imposing the tax. Is my understanding correct?impose
1 [transitive] impose something (on/upon something/somebody)to introduce a new law, rule, tax, etc; to order that a rule, punishment, etc. be used
A new tax was imposed on fuel.
Definition of impose verb from the Oxford Advanced Learner's Dictionary
[VERB] If a government or organization levies a tax or other sum of money, it demands it from people or organizations.
They levied religious taxes on Christian commercial transactions.
Taxes should not be levied without the authority of Parliament.
Collins Cobuild Dictionary.