Indirect consumption tax - indirect consumption tax
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A consumption tax is a tax that is not levied directly on consumers, but is expected to be borne indirectly by consumers. Direct consumption taxes are technically difficult to levy, so indirect consumption taxes are often used, and the tax burden is passed on to the final consumer through transfer. Typical examples include liquor taxes, gasoline taxes, and customs duties. → Related topics Indirect taxes | Tax exemption points Source : Heibonsha Encyclopedia About MyPedia Information |
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消費税のうち消費者に直接課税せず，間接的に消費者が負担することを期待する税。直接消費税は課税技術上容易でないため，間接消費税が多く用いられ，転嫁を通じて最終消費者に税負担が帰着する。酒税，揮発油税，関税などがその典型例。 →関連項目間接税｜免税点 出典 株式会社平凡社百科事典マイペディアについて 情報 |
>>: Indirect evidence - Indizienbeweis; circumstantial evidence
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