We have already included Value added tax (VAT) in our classification. So, VAT is an indirect Tax.

These are the certificates commonly used in matters related to taxation. They are of 3 types mainly

• Tax exempt certificate
• Tax clearance certificate
• TDS certificate 

These are the peoples and places concerned with the administration of income tax . Most of the country have income tax department or the VAT department

Any government developsits own priciples while adopting a tax policy. These are collectively referred to as cannons of taxation.
These were first developed by Adam Smith in his book entitled 'Wealth of nation'. Bastable and other modern economists have added to it

For introduction to indirect taxes, see this page. However one can define indirect taxes as

Tax imposed on one person but partly or wholly paid by another. Thus the person bearing and paying the tax are different.Examples: VAT, entertainment tax, excise duty, Sles and hotel tax, import duty, export duty

If you have not known what direct taxes are,I suggest you to see this page. However I am going to give you certain information about direct taxes here.

Tax can be boradly classified into two categories:

• Direct tax
• Indirect Tax  

You misht have already seen the definition of taxes and the introdution to taxation already. Tax is a permanent instrument of collecting revenues, be it a developing or a developed nation

Before going into the depth about taxation, the preliminary concept of 'wh' questions regarding taxes should be dealt first. Tax is simply the liability to pay an amount to the government. It is a compulsory contribution from the taxpayers