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What is a taxpayer?

What is a taxpayer? Here are some definitions.

Noun
  1. A person who is subject to, liable for, or pays tax as opposed to a nontaxpayer who is neither the subject nor the object of revenue laws
  2. All of the people, collectively, in a population who pay tax (especially used in the context of the government financing something using the tax revenue)
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Examples
Not surprisingly, the opinion of the people sitting around me was that the blimp was an absurd waste of taxpayer money.
It's incomprehensible how much taxpayer money is so easily and wantonly wasted to benefit a select few.
Governments know from experience that struggling companies typically can't be rescued with taxpayer money.
The Data Processing Center of the Treasury Service reconciles taxes paid with taxpayer liabilities generated in the tax billing process.
Estimates which were lower than the actual income of the taxpayer were not appealed against.
Since the ratepayer is also a taxpayer, much of that grant will have come out of his own income tax.

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