BASIC TYPES OF TAXES:

Proportional tax
Progressive tax Regressive tax Direct tax Indirect tax

A Proportional Tax is a tax whose burden is the same proportion of income for all households.

A Progressive Tax is a tax whose burden, expressed as a percentage of income, increases as income increases.

A regressive tax is a tax whose burden, expressed as a percentage of income, falls as income increases.

The Direct Taxes whose burden falls directly on the Tax payers

The Indirect Taxes which the burden is passed on to a third party

DOUBLE TAXATION:
A taxation principle referring to income taxes that are paid twice on the same source of earned income