tax collection vs assembling

tax collection and assembling both are nouns.

Word	Noun	Adjective	Verb	Adverb
tax collection	Yes	No	No	No
assembling	Yes	No	No	No

As nouns, assembling is a hypernym of tax collection; that is, assembling is a word with a broader meaning than tax collection:

Other hypernyms of tax collection include aggregation, collecting, collection.

tax collection (noun)	assembling (noun)
the collection of taxes	the act of gathering something together