What I may already know: • Taxes are paid by individuals and organisations. • There are many different taxes.
Learning Intentions
In this chapter, I will learn: • The difference between direct and indirect taxes. • Which taxes are paid by individuals and businesses. • The social, legal and ethical purposes of taxation.
Key Words: Direct taxes Indirect taxes Progressive Regressive
Self-assessment Tax evasion Tax avoidance
KNOW? Did You
The Office of the Revenue Commissioners was established based on the wish expressed by Michael Collins in his last known letter to set up an organised body to collect the State’s revenues.
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WHO COLLECTS TAXES IN IRELAND?
As we learned in chapter 31, taxation is the government practice of collecting money from the individuals and businesses in a country to pay for public services.
In Ireland, taxes are collected by the Office of the Revenue Commissioners on behalf of the government. Revenue’s main roles are:
• Collecting taxes. • Collecting duties on imports. • Providing information on taxation issues.
