Question：taxes are collected by the Revenue authority from an intermediary, 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
D. Income
The correct answer is:Indirect
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). Progressive refer to the proportion of income taken by a tax.
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