Direct taxes are levied directly on income/wealth and cannot be shifted: Corporate Tax (B) and Capital Gains Tax (C) fall on the entity earning income. GST (A) and VAT (D) are indirect taxes levied on goods/services and passed on to consumers.
CUET UG 2022 — Economics Macro
Identify direct taxes from the following :
(A) Goods and Services Tax
(B) Corporate Tax
(C) Capital Gains Tax
(D) Value Added Tax
Choose the correct answer from the options given below :
Verified 13 Jul 2026.
(A) and (B) only
(A), (B) and (C) only
(B) and (C) only
(B) and (D) only
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