Professional Documents
Culture Documents
As to subject matter
• Personal tax –also known as capitalization or poll tax
• Property tax- assessed on property of a certain class
• Excise tax- imposed on the exercise of a privilege
• Custom duties- duties charged upon commodities on being imported
into or exported from a country.
• Local taxes- taxes levied by the local government units pursuant to
validity delegated power to tax.
As to burden
• Direct tax- incidence and impact of taxation fall to one person and
cannot be shifted to another.
• Indirect tax- incidence and liability of the tax fall to one person but
the burden thereof can be passed on the another.
As to purpose
• General taxes – taxes levied for ordinary or general purpose of the
government.