Indirect Tax

Indirect Tax

Other Popular Tax Definitions in the World Legal Encyclopedia

Indirect Tax and the GATT Policy Negotiations

In relation to the GATT Policy Negotiations, Christopher Mark (1993) provided the following explanation and/or definition of Indirect Tax: A tax levied on expenditures –such as a sales tax, excise tax, or value- added tax –rather than a direct tax on individual or corporate earnings. GA TT rules permit countries to rebate indirect taxes on goods destined for export, but not direct taxes.

Indirect Tax in International Trade

Meaning of Indirect Tax, according to the Dictionary of International Trade (Global Negotiator): A tax that is levied on expenditure such as a sales tax imposed at the retail level. See direct tax; excise tax; sales tax; VAT.

Hierarchical Display of Indirect tax

Finance > Taxation > Tax
Finance > Taxation > Tax on consumption

Indirect tax

Concept of Indirect tax

See the dictionary definition of Indirect tax.

Characteristics of Indirect tax

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Translation of Indirect tax

Thesaurus of Indirect tax

Finance > Taxation > Tax > Indirect tax
Finance > Taxation > Tax on consumption > Indirect tax

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