____ taxes are collected by the Revenue authority from a business, which attempts to pass on the tax to consumers in the price of goods.Which word correctly completes this statement?
A、Progressive
B、Direct
C、Indirect
A、Progressive
B、Direct
C、Indirect
【参考答案及解析】
Rationale: The definition clearly distinguishes an indirect tax (eg sales tax) from a direct tax, which is paid direct by a person to the Revenue authority (eg income tax, corporation tax, capital gains tax and inheritance tax). Option A refers to the proportion of income taken by a tax.
Rationale: The definition clearly distinguishes an indirect tax (eg sales tax) from a direct tax, which is paid direct by a person to the Revenue authority (eg income tax, corporation tax, capital gains tax and inheritance tax). Option A refers to the proportion of income taken by a tax.