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Publicēts: 08.10.2012.
Valoda: Angļu
Līmenis: Augstskolas
Literatūras saraksts: Nav
Atsauces: Ir
Darba fragmentsAizvērt

Indirect taxes, such as a sales tax or value-added tax, that is levied on goods or services rather than individuals and is ultimately paid by consumers in the form of higher prices. An indirect tax may increase the price of a good so that consumers are actually paying the tax by paying more for the products. Examples would be fuel, liquor, and cigarette taxes. An excise duty on motor cars is paid in the first instance by the manufacturer of the cars; ultimately the manufacturer transfers the burden of this duty to the buyer of the car in form of a higher price. Thus, an indirect tax is such which can be shifted or passed on. The degree to which the burden of a tax is shifted determines whether a tax is primarily direct or primarily indirect. This is a function of the relative elasticity of the supply and demand of the goods or services being taxed. Under this definition, even income taxes may be indirect. Indirect tax is broadly based since it is applied to everyone in the society whether rich or poor. The tax payer who pays the tax does not bear the burden of tax; the burden is shifted to the ultimate consumers.
• Customs duty. Customs things include the procedures by which goods are moved across national borders, the imposition of import duties or export duties and other payments provided for in legislation administered by the State Revenue Service, customs clearance as well as other resources and activities to assist in the implementation of customs policy. Customs duty is generally calculated and paid on goods imports (exports) and is included in cost of goods.
• Excise tax. The excise tax is levied on alcoholic and non-alcoholic beverages, tobacco, coffee, gasoline, diesel and other petroleum products. The excise tax pays the importers, storekeepers, dealers, taxpayer representative or other persons in accordance with the law.

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