Abstract:

Indirect taxes are levied on the occasion of the sale of goods and the services, import or export, which means that it concerns the spending some revenues.Indirect taxes, being included in the purchase price of a good/service, cannot generally be placed taking into account the personal situation of the de facto taxpayer, meaning the buyer/consumer. If we refer this to consumer incomes, extremely varied, it follows that indirect taxes are regressive and meet to a small extent the requirements of the principles of tax fairness.