According to this error log. TaxPayer table has foreign key of General table. Now while inserting TaxPayer record value which you are passing for GeneralId is not there in General Table. So database is not able to establish foreign key relation. That's why this error.
So when entering TaxPayer table record, you must include that for Genearl Id foreign key there must be any valid Id for this.
If it can be blank, then mark it as non mandatory field or pass nullIdentifier() in create method of TaxPayer.
Regards