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Other Kinds of Taxes:

National and Local


Personal and Property
Progressive and
Regressive

As to Taxing Authority:
National
Local

National
This kind of taxes are levied by the National Government

Local
This kind of taxes are levied by the Local Government.

As to Rate:
Progressive Tax
Regressive Tax

Progressive Tax
Rate or amount of tax increases as the amount of the income
or earning to be taxed increases.

Regressive Tax
Tax rate decreases as the amount of income to be taxed
increases.

As to Subject Matter:
Personal Tax
Property Tax

Personal Tax
Taxes are of fixed amount upon all persons of a certain class
within the jurisdiction without regard to property, occupation
or business in which they may be engaged.

Property Tax
Assessed on property of a certain class.

END

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