Question
Define tax. Give three differences between direct taxes and Indirect taxes.

Answer

A tax is a compulsory payment imposed on the persons or companies by the government to meet the expenditure incurred on providing common benefits to the people.
Direct TaxesIndirect Taxes
1. Direct tax is imposed income and wealth of people1. Indirect tax is imposed on goods and services.
2. Direct tax is paid by the person on whom it is imposed. Hence, shifting of burden is not possible.2. Indirect tax is paid by the person other than on the whom it is imposed.
3. Direct tax is generally progressive i.e. rate of tax increases with increase in income.3. Indirect tax is generally regressive i.e., rate of tax decreases with increase in income.
4. Direct tax reduces inequality of income.4. Its burden falls more on the poor.
5. Income tax is an example of direct tax.5. GST is an example of indirect tax.

Need a full question paper?

Generate a complete, print-ready paper with questions like this in minutes — across 16+ boards, with answer keys.

Start Generating Free