(a) Yes. (b) No.
Not surprisingly taxes are collected on an annual system in the modern world. This has links back to the agrarian economy in that things like paperwork and taxes were allocated to slow times of year like the winter and not to productive times of year like the summer. As a result generally northern hemisphere countries have January to December tax years and many southern hemisphere countries have July to June tax years.
These tax years follow the growing year which is an agrarian economy cycle. Enjoy the longest day of the year, the summer solstice.