payer vs taxpayer

payer and taxpayer both are nouns.

Word	Noun	Adjective	Verb	Adverb
payer	Yes	No	No	No
taxpayer	Yes	No	No	No

As nouns, taxpayer is a hyponym of payer; that is, taxpayer is a word with a more specific, narrower meaning than payer:

Other hyponyms of payer include drawee, paymaster, renter, tenant, tither.

payer (noun)	taxpayer (noun)
a person who pays money for something	someone who pays taxes