1.   For example, the Long-term programme of Economic Stabilization recommended that there should be a shift away from indirect taxation towards direct taxation.

2.   For individuals, the costs of maintaining a safe environment are, however, by no means all in the category of indirect taxation.

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

4.   The recent shift towards indirect taxation would have lowered even further the position of this country in the comparative scene.

5.   Measures to achieve the budget target included increasing income from indirect taxation, reducing tax evasion and cutting spending, particularly on industrial aid.

6.   Indirect taxation was usually regressive in effect, the more so since the households of the rich were commonly self-suppliers of some excisable goods, such as beer.

7.   Within indirect taxation there were sound reasons for favouring excise over customs duties.

8.   Taxation of income, personal expenditure and wealth are usually viewed as direct taxation, whereas taxes on the sale of goods and services are seen as indirect taxation.