The term "poll-tax payer" refers to an individual who must pay a tax that is levied on every adult in a community, regardless of their income or property. This type of tax has been controversial throughout history due to its disproportionate impact on lower-income individuals. Synonyms for the term include "capitation tax payer," "head-tax payer," and "community tax payer." In modern times, some countries have abolished the poll tax or replaced it with more progressive forms of taxation. However, the term still holds a significant place in historical and political discussions related to taxation and social justice.