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प्रश्न
What are direct taxes?
लघु उत्तर
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उत्तर
The impact of a tax refers to the burden it imposes on the person who pays it to the government in the first place. The incidence of a tax refers to the financial burden imposed by a tax on the person who is ultimately responsible for paying it. As a result, a direct tax is one whose burden is absorbed by the same individual on whom it is imposed.
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