does taxation without representation refer to local or federal government 
today the phrase refers to a lack of representation at the federal level as an example puerto rico has the same structure as a state with mayors of cities and a governor but instead of senators or representatives in congress they have a resident commissioner that represents the people in washington d c puerto ricans can only vote for president if they establish residency in the 50 states 1915the bottom line taxation without representation refers to those taxes imposed on a population who doesn t have representation in the government the slogan no taxation without representation was first adopted during the american revolution by american colonists under british rule today the phrase refers to a lack of representation at the federal level and only residents of d c and puerto rico are still taxed without representation 