Which level of the government levies taxes and establishes court systems?

The Athenians had the idea that one has the opportunity to defend thyself in court, to have a fair trial, all by following regular court proceedings... The phase they receive a formal hearing and veredict about the juridical situation were called enepiskemma.

Every male citizen older than 18 was elegible to join the ekklesia - the Assembly - the governing body of the demokratia as they called it. Therefore, women, slaves, and resident foreigners - metoikoi - were excluded from the political process.

Thucydides also showed us by his studies that Athens Constitution is called democracy because it respects the interests not of a minority but of the whole people.

"Athens' constitution is called a democracy because it respects the interests not of a minority but of the whole people. When it is a question of settling private disputes, everyone is equal before the law; when it is a question of putting one person before another in positions of public responsibility, what counts is not membership of a particular class, but the actual ability which the man possesses. No one, so long as he has it in him to be of service to the state, is kept in political obscurity because of poverty. (Thuc. 2.37)"