Personal tax

from Wikipedia, the free encyclopedia

Personal taxes (subject taxes) are linked to the person of the taxpayer . They are property taxes that are levied on the income and assets of natural and legal persons. They are based on personal circumstances (e.g. age, family, productivity). Examples of this are income tax , inheritance tax, and corporation tax .

The opposite term is real taxes (also known as property taxes ), which do not deal with the personal circumstances of the tax debtor, but only the taxable object.