III - Questions 6 to 10 are based on the following text. In the general sense,a direct tax is one paid directly to the government by the persons on whom it is imposed . Examples include some income taxes , corporate taxes and transfer taxes such as estate (inheritance) tax and gift tax .In this sense,a direct tax is different from an indirect tax or 'collected tax such as Value Added Tax (V AT). A collected tax is one which is collected by intermediaries who turn over the proceeds to the government and file the related return .Some commentators have argued that a direct tax is one that cannot be shifted by the tax payer to someone else . whereas an indirect tax can be. In the United States.a "direct tax"has a different meaning for the purpose of constitutional law .Traditionally a direct taxin the constitutional sense means a tax on property by reasons of its ownership. An indirect tax such as Value Added Tax (VAT)sales tax and Goods on Services Tax is a tax collected by an intermediary such as a retail store from the person who bears the ultimate economic burden of the tax (such as the customer). The intermediary later files a tax return and forwards the tax proceeds to government with the return . An indirect tax may increase the price of a good so that consumers are actually paying the tax by paying more for the products.Examples would be fuel.liquor,and cigarette taxes.An excise duty on motor cars is paid in the first instance by the manufacturer of the cars ; ultimately the manufacturer transfers the burden of this duty to the buyer of the car in form of a higher price. Source:Ingles 12^a classe 6.Which of these taxes is NOT a direct tax? A Corporate rate B Income C Transfer D Value Added 7.We pay Value Added Taxes when we goods. A buy B export C manufacture D sell 8. What are the effects of indirect taxes on the price of products? Make the prices higher C Reduce the prices B Make them competitive D Stabilize the prices 9.The first tax payer on motor cars is the __ A buyer. B government. intermediary. 10 .What is the text about? D manufacturer. A. Car manufacturing C Goods on services Direct and indirect taxes D Value Added Taxes