Tax is the main source of revenue of the government. Tax revenue is the revenue that arises on account of taxes levied by the government. It consists of the proceeds of taxes levied by the government. Taxes are of two types, i.e., direct and indirect. Direct taxes are those taxes levied immediately on the property and income of persons, e.g., income tax, corporate tax, wealth tax, etc, whereas indirect taxes are the taxes levied on the production and sale of the goods like sales taxes, excise duty, etc. On the other hand, administrative revenue is revenue that arises on account of the administrative function of the government. It includes fees (college/ school), license fees paid to get permission to perform a service, fines and penalties levied for an infringement of a law, forfeitures of surety or bonds by courts and escheat which means claim of the government on the property of a person who dies without having any legal heir or without leaving a will.