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).

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.

Direct tax

direct taxesdirect taxationdirect
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 dutiesexcise 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).

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

VATvalue added taxGoods 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, it is an indirect tax.

Per unit tax

specific taxspecific
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

Form of governmentgovernmentsgovernmental
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.

Tax revenue

tax revenuesrevenuesresources
Indirect taxation is policy commonly used to generate tax revenue.

United States constitutional law

constitutional lawU.S. constitutional lawAmerican constitutional law
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.

Cost of goods sold

production costproduction costsCost of sales
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 imposed in [[India on the supply of goods and services. It is a comprehensive multistage, destination based tax: comprehensive because it has subsumed almost all the indirect taxes except few; multi-staged as it is imposed at every step in the production process, but is meant to be refunded to all parties in the various stages of production other than the final consumer and as a destination based tax, as it is collected from point of consumption and not point of origin like previous taxes.

Insurance Premium Tax (United Kingdom)

Insurance Premium TaxInsurance Premium Tax (UK)
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 ExciseBoard of Customs and ExciseHer Majesty's Customs and Excise
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.

Taxation in Germany

solidarity surchargeGerman tax systemGermany
Many direct and indirect taxes exist in Germany; income tax and VAT are the most significant.

Premiership of Margaret Thatcher

Thatcher government1979–90 Conservative governmentsThatcher years
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.