Hi I am CA student. I want to know, What is tax expenditure in the context of direct and indirect taxes?
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**Direct tax** - income tax and wealth tax
**Indirect tax**
* VAT.- tax on purchase of goods
* Excise-tax on manufacture of goods
* Entry tax- tax on entry of goods in a particular area
* Customs- tax on imports
* Entertainment tax
* Luxury tax
* Service tax- tax on service
...... And the lilist goes on.