“Direct Taxes

Direct Taxes, as the name suggests, are taxes that are directly paid to the government by the taxpayer. It is a tax applied on individuals and organizations directly by the government e.g. income tax, corporation tax, wealth tax etc. Indirect Taxes are applied on the manufacture or sale of goods and services

1. Based on the above statement, you are required to write about direct taxes and indirect taxes. Your writing should include:-

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· Impact of Covid-19 on the tax revenue and tax measures ( at least 4 impacts with 4 paragraph of explanation which mean one impact one paragraph)

2. Please support your arguments with relevant and valid sources from academic journal articles. ( at least 6 references)


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