Q.Which of the following is a direct tax?

Income tax is a direct tax — option (a). In the Tamil Nadu HSC Class-12 Economics (Fiscal Economics) syllabus, taxes are classified as direct or indirect by whether the burden can be shifted: - Direct tax — the impact and incidence fall on the same person; the burden cannot be shifted (e.g. income tax, corporation tax, wealth tax). - Indirect tax — levied on goods and services, and the burden is shifted to the final consumer (e.g. excise duty, service tax, customs duty, GST). Among the options, income tax is paid directly by the earner and cannot be pa …