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Government Budget and Economy — Economics STD 12 Humanities & Commerce — Question

Rajasthan BoardEnglish MediumSTD 12 Humanities & CommerceEconomicsGovernment Budget and Economy1 Mark
Question
Why is entertainment tax an indirect tax?
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Answer

Entertainment tax is an indirect tax, as the liability to pay this tax is of the industry which entertains, like the cinema industry, but it shifts the burden of this tax on the customers i.e. cinema-viewers.

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