direct tax

A tax that is imposed on property, as distinguished from a tax on a right or privilege.

• A direct tax is presumed to be borne by the person upon whom it is assessed, and not “passed on” to some other person. Ad valorem and property taxes are direct taxes. [Cases: Internal Revenue 3059–3064; Taxation 1. C.J.S. Internal Revenue § 4; Taxation §§ 1–3, 5–6.]

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词条贡献者

资深法律翻译Patrick，毕业于美国顶尖的高级翻译学院，专注翻译各类与资产管理有关的法律文件。