Conscientious objection to military taxation (COMT) is a legal theory that attempts to extend into the realm of taxation the concessions to conscientious objectors that many governments allow in the case of conscription, thereby allowing conscientious objectors to insist that their tax payments not be spent for military purposes. Some tax resisters advocate legal recognition of a right to COMT, while others conscientiously resist taxes without concern for whether their stand has legal approval.