Materials on types of taxes (national and local tax items and breakdown).

Claims Supported by This Source

1. There are multiple perspectives for classifying taxes; national and local taxes are a classification based on the taxing authority.
2. Income tax, consumption tax, property tax, etc., are classifications based on which phase of economic activity the tax burden is placed.
3. National income taxes include income tax and corporation tax; national consumption taxes include consumption tax, liquor tax, tobacco tax, and customs duties; national property taxes include inheritance tax, gift tax, registration and license tax, and stamp duty. Local taxes include inhabitant tax, enterprise tax, local consumption tax, fixed asset tax, and real estate acquisition tax.

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