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UPSC CSE Prelims Direct vs Indirect Taxes — Examples & Distinctions Flashcards

Master 8 direct vs indirect taxes — examples & distinctions concepts for the UPSC CSE Prelims.

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Question

Consider the following taxes:

  1. Corporate Tax
  2. Capital Gains Tax
  3. Customs Duty

Which of the above is/are examples of a Direct Tax (where the burden cannot be shifted)?


Question

Which of the following best describes the fundamental characteristic of an Indirect Tax (such as GST or Customs Duty)?


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