Answers

2016-03-23T01:20:17+05:30
Any tax whose burden falls on the same person on whom it is legally imposed, is called a direct tax.

For e.g if you pay a tax to a government in the first instance but you spread its burden by increasing the price of your good/service,than it won't be termed as a direct tax.A direct tax requires that the burden of the tax falls on the same person on whom it is legally imposed.
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