Samacheer Kalvi · SSLC - English Medium · Social Science · Page 329

4.3   Types of Taxes

Chapter 4: Chapter 4 · Social Science · EN medium

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Direct Taxes A tax imposed on an individual or organisation, which is paid directly, is a direct tax. The burden of a direct tax cannot be shifted to others. J.S. Mill defines a direct tax as “one which is demanded from the very persons who it is intended or desired should pay it.” Some direct taxes are income tax, wealth tax and corporation tax.

📖 Class 10 Social Science English 2025 Edition www.tntextbooks.in · Page 329

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Direct Taxes A tax imposed on an individual or organisation, which is paid directly, is a direct tax. The burden of a direct tax cannot be shifted to others. J.S. Mill defines a direct tax as “one which is demanded from the very persons who it is intended or desired should pay it.” Some direct taxes are income tax, wealth tax and corporation tax.

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