1. Imposition
   1. who is responsible for paying
2. Indirect
   1. On transactions
   2. EG
      1. VAT
      2. Excise duties
3. Direct
   1. All forms of income
   2. EG
      1. PAYE
      2. Income tax
      3. Corporation tax
4. Evasion
   1. Illegal
   2. cash payments
5. Avoidance
   1. Legal
   2. makes use of laws
6. Effective Incidence
   1. Who ends up funding
7. Ad Valorem
   1. Indirect tax takes a % of price of a good
   2. VAT
8. Spacific tax
   1. Set amount
9. Capital Gains
   1. Sale of assets
10. Lump Sum
    1. levied on firm irrespective of level of income or profit
    2. excise duty
11. Stealth tax
    1. made for use of services provided by goc
    2. bin charges
12. Capital acquisition tax
    1. Gifts
    2. Inheritances