Q.Classify each of the following as

Each item is classified by asking two separate questions — is it a tax at all, and if so, can its burden be shifted to someone else?

1. Income Tax — levied directly on an individual's income; the person who pays it also bears its burden → Direct Tax, and being compulsory with no direct benefit returned, it is Tax Revenue.
2. GST — levied on the supply of goods/services; the seller initially pays it but shifts the burden to the buyer through the price → Indirect Tax, and → Tax Revenue.
3. Corporate Tax — levied directly on a company's profits, borne by the company itself → Direct Tax, → Tax Revenue.
4. Customs Duty — levied on imports/exports; the importer pays it but typically passes it on to the final buyer through price → Indirect Tax, → Tax Revenue.
5. Dividend from a public sector undertaking — not a tax at all; it is income the government earns as owner of the enterprise → Non-Tax Revenue (the direct/indirect classification applies only to taxes, so this question part does not apply here). …

First check whether the item is a tax at all (Tax Revenue) or a fee/dividend/fine (Non-Tax Revenue); only for genuine taxes, then check whether the payer can …

Trying to classify the dividend or the passport fee as 'direct' or 'indirect' — that split applies only within Tax Revenue; a Non-Tax Revenue item simply isn' …