Should be paid using this tax system, middlemen suggested (5)
I believe the answer is:
payee
'paid using this tax system middlemen suggested' is the definition.
Although both the answer and definition are singular nouns, I can't understand how one could define the other.
'should be' is the wordplay.
I cannot really understand how this works, but
'be' could be 'pay' (paying is a kind of being) and 'pay' is found in the answer.
The remaining letters 'ee' is a valid word which might be clued in a way I don't understand.
This may be the basis of the clue (or it may be nonsense).
Can you help me to learn more?
(Other definitions for payee that I've seen before include "One receiving money" , "I'll get ready" , "Recipient of money" , "He gets the dough" , "Person getting the money" .)