| Kind | Test | Examples (Nepal) |
|---|---|---|
| Direct | Burden stays where law places it | Income tax, house and land tax (property-type) |
| Indirect | Burden shifted to another | VAT, excise, customs |
| Progressive | Rate rises with ability | Income tax slabs |
| Proportional | Flat rate | Some turnover-type levies |
| Regressive | Takes more of the poor's income | Consumption taxes at flat rates |
| Specific | Per unit | Excise per litre |
| Ad valorem | On value | VAT on price |
1.2 Basic Kinds of Taxation
यो उत्तर युनिट १ मा छ — पूरै निःशुल्क।
यही युनिटका अरू उत्तर
- 1.1 Nature, Concept and Objectives of Taxation निःशुल्क
- Define tax and distinguish it from fees, penalties, and cess. 2. निःशुल्क
- Explain Adam Smith's canons with Nepal's income tax as illustration. 3. निःशुल्क
- Discuss (a) excess burden निःशुल्क
नोट AI-सहयोगमा बनेका हुन्; मुद्दाको नाम, मिति र धारा पाठ्यपुस्तक र नेपाल कानून पत्रिकासँग आफै जाँच्नुहोस्।