Which one of the following is a direct tax?


Company tax


Customs duties


Excise duties on tobacco and alcohol


Fuel levy


Value-added tax

1 answer

A direct tax is a type of tax that is imposed directly on an individual or organization's income or wealth. Among the options you provided, company tax is a direct tax, as it is levied directly on the profits earned by corporations.

The other options—customs duties, excise duties, fuel levy, and value-added tax—are considered indirect taxes, as they are typically passed on to consumers in the form of higher prices for goods and services.