Consumption tax
Collective term for destination-based indirect national and local taxes imposed on domestic consumption, levied on business-set sales prices, with tax liabilities calculated based on taxable sales and related factors
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Consumption tax
Collective term for destination-based indirect national and local taxes imposed on domestic consumption, levied on business-set sales prices, with tax liabilities calculated based on taxable sales and related factors
A consumption tax is a tax levied on consumption spending on goods and services. The tax base of such a tax is the money spent on consumption. Consumption taxes are usually indirect, such as a sales tax or a value-added tax.
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From Wikipedia
A consumption tax is a tax levied on consumption spending on goods and services. The tax base of such a tax is the money spent on consumption. Consumption taxes are usually indirect, such as a sales tax or a value-added tax. However, a consumption tax can also be structured as a form of direct, personal taxation, which is known as an expenditure tax.
Text: Wikipédia, CC BY-SA 4.0. ·
