Insert vs. impose

[Deya]

ESL/EFL Test "Invoices", question 10

She got quite angry about the size of the invoice until it was pointed out that it was the government who ......... the value added tax.

(a) insisted
(b) imposed
(c) inserted
(d) indented

ESL/EFL Test "Invoices", answer 10

She got quite angry about the size of the invoice until it was pointed out that it was the government who imposed the value added tax.

Correct answer: (b) imposed

Your answer was: incorrect
She got quite angry about the size of the invoice until it was pointed out that it was the government who inserted the value added tax.
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Why is 'inserted' not correct?

Deya

[Alan]

Hi Deya, The government imposes a tax on you meaning makes you pay the tax. Insert means put in, in the sense of putting money into a vending machine to buy something like a sandwich or a drink.

Alan
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English as a Second Language
You can read my ESL story Have a Break!

[Deya]

Thank you, Alan.
You've noticed that I have a mistake in my question, haven't you. It should be 'why insert is not correct'.

[Mister Micawber]

.
No! You were correct the first time, Deya:

Why is 'inserted' not correct? -- this is the correct question form.
.
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Native English teacher at Mister Micawber's