The types of taxes

a. According to the faction, divided into

- Direct taxes, the tax must be paid by the taxpayer and can not be transferred or charged to others

- Indirect taxes, ie taxes that may be delegated or imposed on others.

b. By their very nature, distinguished on

- The subjective tax taxes based on the subject

- Tax is the tax based on the objective object regardless of the taxpayer.

c. According to its tax agencies, distinguished on

- The tax center that is the tax levied by the central government and used to finance state expenditure

- Local tax is the tax levied by local governments and used to finance government spending.