From Longman Business Dictionary
taxpayertax·pay·er /ˈtæksˌpeɪə-ər/ noun [countableC]TAX a person or organization that pays taxesThe takeover was estimated to have cost taxpayers $1.5 billion.
higher-rate tax payers
—taxpaying adjectiveadj [only before a noun]There was a lot of anger on the part of the taxpaying public.