。
The law obliges every citizen to pay taxes.
Literal
Law [topic-は] all [possessive-の] citizens [dat-に] tax [object-を] pay-[indirect command-ようにと] obligating-[ongoing-ている]
義務づける ('to impose as an obligation') is a transitive verb derived from 義務 (duty/obligation) + づける (productive suffix for 'to make X be the case'). The ~ようにと pattern nests an indirect command inside it — 'obliges to do X'. The ている marks an ongoing state (the law continues to impose this).