Thus, an indirect tax is such which can be shifted or passed on.

The main shift has been from direct to indirect taxes.

In other words, indirect taxes cannot be 'voluntary' for the community as a whole.

It must be an indirect tax that gets passed on to the consumer through a higher price of goods.

Initially the Board was in charge of both direct and indirect taxes.

Direct and indirect taxes account for 62.8% of total revenues in 2007.

State income taxes can serve as an indirect tax on corporations.

Thus, it is considered to be an indirect tax.

The rest was from indirect taxes or transfers and various donations.

On the other hand, indirect taxes were quite important.