D. Compulsory and does not entail a direct quid pro quo (direct return of specific service) to the taxpayer
2.
Taxes whose burden cannot be shifted by the taxpayer to another person, and which are paid directly by the person on whom they are levied (such as income tax), are known as:
Taxes levied on goods and services, whose burden can be shifted from the person who initially pays the tax to another person (typically the final consumer), are known as:
A tax system in which the rate of tax increases as the taxable income or base increases, placing a proportionately higher burden on those with greater ability to pay, is called a:
A tax system in which the rate of tax remains constant regardless of the level of income (i.e., the same percentage is applied to all taxpayers), is called a:
A tax system under which the effective rate of tax burden, as a proportion of income, actually decreases as income rises (often criticised for placing a heavier relative burden on the poor) is called a:
