Direct tax
A direct tax is a tax supported and paid consequently anybody. I.e. the person who pays the amount of the tax does not recover elsewhere all or part of the tax. In this direction, he is opposed to the indirect Tax.
Examples
Modern
- Income tax of the natural persons
- Tax of dwelling (and the Tax of removal of the household refuse and the Broadcasting royalties often gathered on the same opinion)
- generalized Social contribution
- Solidarity tax on fortune
- Corporation tax
- Professional tax
Old
- Size
- Capitation
- Direct taxation established at the time of the French revolution
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