The difference between taxes and fees is what underlies each of these contributions from the taxpayer to the slice of the state budget. A tax may be imposed coercively, if it is not paid voluntarily. Fees are voluntary, if you do not use the underlying service you are not required to pay.
So analyzing them one by one we can verify the differences:
The tax is unilateral , you pay and receive nothing in return. For example, we can see the consumption tax, VAT, when purchasing a product, the tax is paid and we get nothing in return from the State.
The fees are bilateral , payable but we receive something in return. For example, the Basic Sanitation Fee, when paying this fee, you are receiving in exchange a service provided by the State, the garbage collection.
In summary we can say that the fees are used to pay a percentage of the public service that is provided to us, when we pay a tax it does not correspond to any specific activity of the State in relation to the taxpayer, the IRS is also a good example of this, we pay because you have to pay