Is sales tax an indirect tax?
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Yes, sales tax is considered an indirect tax. Indirect taxes are levied on the production and consumption of goods and services, and they are ultimately paid by the final consumer . Sales taxes are one of the basic types of indirect taxes, along with turnover taxes, excise duties, and tariffs . Sales taxes are convenient to collect but lack equity attribute, as they do not consider the personal circumstances of taxpayers . The burden of sales tax can be shifted from the original payer to the ultimate consumer, making it an indirect tax . The introduction of Goods and Service Tax (GST) in India aims to overcome the limitations of the sales tax system and create a more efficient and harmonized consumption tax system . Therefore, sales tax falls under the category of indirect taxes.
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1 Citations | Yes, sales tax is considered an indirect tax. |
06 Jun 2017 | Yes, sales tax is mentioned as one of the indirect taxes in the paper. |
Open access•Posted Content 1 Citations | Yes, sales tax is considered an indirect tax. |
| Yes, sales tax is considered an indirect tax according to the information provided in the paper. |
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