ECN328 – Public Sector Economics – Lecture 6
 /  ECN328 – Public Sector Economics – Lecture 6

ECN328 – Public Sector Economics – Lecture 6


Dr. Dania Evelyn

The Various Forms of Taxation :

Taxes are classified as direct or indirect taxes. Direct taxes (income tax) are such taxes that their tax incidence falls on the tax payer. There are such taxes which are levied on individual households, firms etc. These forms of taxation cannot be shifted to someone else. Examples of direct taxes are personal income tax, Company income, or profit tax, expenditure tax, capital tax, petroleum tax and surtax e.t.c


Lecture Note
ECN328 - Public Sector Economics - Lecture 6
DR. (MRS) DANIA EVELYN NDIDI
Economics
Management And Social Sciences
Word, 330.1 KB


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