Indirect tax

indirect taxationindirect taxesindirectindirect consumer taxationpoint at thingsspecial indirect taxestaxes on consumption
An indirect tax (such as sales tax, per unit tax, value added tax (VAT), or goods and services tax (GST), excise, tariff) is a tax collected by an intermediary (such as a retail store) from the person who bears the ultimate economic burden of the tax (such as the consumer).wikipedia
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Tax

taxationtaxeslevy
An indirect tax (such as sales tax, per unit tax, value added tax (VAT), or goods and services tax (GST), excise, tariff) is a tax collected by an intermediary (such as a retail store) from the person who bears the ultimate economic burden of the tax (such as the consumer).
Taxes consist of direct or indirect taxes and may be paid in money or as its labour equivalent.

Sales tax

salessales taxesnational sales tax
An indirect tax (such as sales tax, per unit tax, value added tax (VAT), or goods and services tax (GST), excise, tariff) is a tax collected by an intermediary (such as a retail store) from the person who bears the ultimate economic burden of the tax (such as the consumer).
Turnover tax, similar to a sales tax, but applied to intermediate and possibly capital goods as an indirect tax.

Direct tax

direct taxationdirect taxesdirect
In this sense, the term indirect tax is contrasted with a direct tax, which is collected directly by government from the persons (legal or natural) on whom it is imposed. The term indirect tax has a different meaning in the context of American Constitutional law: see direct tax and excise tax in the United States.
Though the actual definitions vary between jurisdictions, in general, a direct tax is a tax imposed upon a person or property as distinct from a tax imposed upon a transaction, which is described as an indirect tax.

Excise

excise taxexcise taxesexcise duty
An indirect tax (such as sales tax, per unit tax, value added tax (VAT), or goods and services tax (GST), excise, tariff) is a tax collected by an intermediary (such as a retail store) from the person who bears the ultimate economic burden of the tax (such as the consumer).
An excise is considered an indirect tax, meaning that the producer or seller who pays the levy to the government is expected to try to recover their loss by raising the price paid by the eventual buyer of the goods.

Tariff

tariffscustoms dutyimport duties
An indirect tax (such as sales tax, per unit tax, value added tax (VAT), or goods and services tax (GST), excise, tariff) is a tax collected by an intermediary (such as a retail store) from the person who bears the ultimate economic burden of the tax (such as the consumer).
A customs duty or due is the indirect tax levied on the import or export of goods in international trade.

Excise tax in the United States

Excise taxexcise taxesfederal excise tax
The term indirect tax has a different meaning in the context of American Constitutional law: see direct tax and excise tax in the United States.
Excise tax in the United States is an indirect tax on listed items.

Value-added tax

value added taxVATGoods and Services Tax
An indirect tax (such as sales tax, per unit tax, value added tax (VAT), or goods and services tax (GST), excise, tariff) is a tax collected by an intermediary (such as a retail store) from the person who bears the ultimate economic burden of the tax (such as the consumer).
Like other countries' sales and VAT taxes, it is an indirect tax.

Per unit tax

specificSpecific tax
An indirect tax (such as sales tax, per unit tax, value added tax (VAT), or goods and services tax (GST), excise, tariff) is a tax collected by an intermediary (such as a retail store) from the person who bears the ultimate economic burden of the tax (such as the consumer).

Government

governmentsform of governmentgovernmental
The intermediary later files a tax return and forwards the tax proceeds to government with the return.

Taxpayer

taxfilertaxpayers
Some commentators have argued that "a direct tax is one that cannot be charged by the taxpayer to someone else, whereas an indirect tax can be."

Elasticity (economics)

elasticityinelasticelastic
This is a function of the relative elasticity of the supply and demand of the goods or services being taxed.

Supply and demand

demandsupplylaw of supply and demand
This is a function of the relative elasticity of the supply and demand of the goods or services being taxed.

Income tax

income taxesincometaxes
Under this definition, even income taxes may be indirect.

United States constitutional law

constitutional lawAmerican constitutional lawconstitutionality
The term indirect tax has a different meaning in the context of American Constitutional law: see direct tax and excise tax in the United States.

Tax revenue

tax revenuesrevenuestax dollars
Indirect taxation is policy commonly used to generate tax revenue.

Cost of goods sold

production costproduction costsCOGS
To cover these costs, manufacturer adds them to COGS (cost of goods sold), where the buyer ends up paying for these costs.

Goods and Services Tax (India)

Goods and Services TaxGSTGoods and Service Tax
Goods and Services Tax (GST) is an indirect tax (or consumption tax) levied in India on the supply of goods and services.

Insurance Premium Tax (United Kingdom)

Insurance Premium Tax
Insurance Premium Tax (IPT) is a type of indirect tax levied on general insurance premiums in the United Kingdom.

HM Customs and Excise

Customs and ExciseCustomsBoard of Customs
HM Customs and Excise (properly known as Her Majesty's Customs and Excise (or His as appropriate), often abbreviated to HMCE) was a department of the British Government formed in 1909 by the merger of HM Customs and HM Excise; its primary responsibility was the collection of customs duties, excise duties, and other indirect taxes.

Premiership of Margaret Thatcher

Thatcher government1979–90 Conservative governmentsThatcher ministry
She had a preference for indirect taxation over taxes on income, and value-added tax (VAT) was raised sharply to 15%, with a resultant actual short-term rise in inflation.

Millones

The Millones were an indirect tax on food in Spain in the 16th and 17th centuries.

HM Customs

CustomsCustomer of Hull
A centralised system for their collection has been in place since the 13th century, overseen since the 17th century by a Board of Commissioners (the Board of Customs). In 1909, HM Customs was merged with the Excise department (responsible for raising revenue from inland taxes) to create HM Customs and Excise (HMCE), responsible for all forms of indirect taxation.