The correct option is : Elena should consider whether performing an additional service for the client will impair her independence.
This is a compulsory levy, imposed on citizen of a country by their government. The aim is to finance public goods for the benefit of the citizens.
Tax is a kind of legal financial charge imposed by the government on the profit and income of its citizens. The payment of tax for each citizen under the tax codes is not mandatory. The codes mandate you must file a return if you had any type of income, even from illegal sources.
However, a loss of independence would jeopardize the clients tax business, so she would carefully need to weigh whether the additional business is worth the risk.
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