The government receives the majority of its income from indirect taxation.

Sales taxes are another form of indirect taxation popular in the South.

This is now the major source of indirect taxation.

Government income derived from indirect taxation such as import duties.

In Fig. 16.4 above we observed a switch from direct to indirect taxation since the late 1970s.

The second point we focused on was the relation between direct and indirect taxation.

This also needs to be taken into account regarding the idea of introducing indirect taxation that is sometimes put forward.

There is really a lot that needs doing in the harmonization of indirect taxation especially.

Direct and indirect taxation can be counted among those obstacles.

However, what we are discussing here is indirect taxation.