rates vs taxation

rates and taxation both are nouns.

Word	Noun	Adjective	Verb	Adverb
rates	Yes	No	No	No
taxation	Yes	No	No	No

As nouns, taxation is a hypernym of rates; that is, taxation is a word with a broader meaning than rates:

rates: a local tax on property
taxation: charge against a citizen's person or property or activity for the support of government

Other hypernyms of rates include revenue enhancement, tax.

rates (noun)	taxation (noun)
a local tax on property	the imposition of taxes; the practice of the government in levying taxes on the subjects of a state
	charge against a citizen's person or property or activity for the support of government
	government income due to taxation