A short guide on jungle tax
For junglers:
Did you gank? Yes: Okay good continue. No: Wtf why would you tax.
Did they get a kill? Yes: Okay good get some of dat tax. No: Next step
Did you get a kill? Yes: Wtf why would you tax you already got gold go back to the jungle or recall or get a double/triple/quadra/penta because you're Faker of the jungle (watch out for that Maokai). No: Okay move on
Did they burn their summoners (flash is most important)? Yes: Take like a minion. You got something. Make sure to gank in another minute or something. Drop a ward too. No: Move on.
Were you counter-ganking? Yes: Good job if you saved your laner. If not, at least you tried. If they survived and stay, don't tax. Them not bitching at you is reward enough. No: Then why the hell are you taxing. You didn't do anything, keep the money on the carries (sorry, jungle main, sucks for me but we don't need as much gold). Pressure elsewhere, drop a ward, get on their good side for next time.
Does your laner want to push the lane since they don't have as much waveclear? Yes: Help them out. Either tax or let them last hit. No: Move on.
Are they an asshole? Yes: Tax that bitch. No: Look in a mirror and contemplate your life.
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For laners:
Did you read this guide? Yes: Then you know how it works. Don't let noob junglers tax unfairly. Stand up to the jungle-archy. No: Wtf.