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The correct answer is II and IV.
II. Customs duty: Customs duty is an indirect tax imposed on goods that are imported or exported. It is levied at the border by the government and is typically based on the value or quantity of the goods.
IV. Excise duty: Excise duty is another example of an indirect tax. It is levied on the production or sale of specific goods within a country. The burden of the tax is passed on to the consumers as it is included in the price of the goods.
I. Corporation tax: Corporation tax is a direct tax imposed on the income or profits of corporations or companies. It is not considered an indirect tax as it is levied directly on the corporate entity and not on the goods or services.
III. Wealth tax: Wealth tax is a direct tax imposed on the net wealth or assets of individuals or entities. It is not classified as an indirect tax as it is based on the ownership of wealth rather than on the consumption or production of goods.
Therefore, the correct answer is II and IV, which are Customs duty and Excise duty, respectively.