Indirect Taxes (Table 16, line 8) Unlike personal income and corporation income taxes which are levied directly on the incomes of factors of ... Accordingly, business accounting procedures provide a guide as to whether a tax is to be regarded as direct or indirect. ... Since inclusion of imputed rent on owner- occupied property in these Accounts involves regarding the owner-occupier in the dual role ofanbsp;...
|Title||:||A guide to the national income and expenditure accounts (definitions-concepts-sources-methods)|