Q13 In recent Budgets, the Government has increased the excise duty included in the price of tobacco.


(i) Name the State body responsible for collecting tax in Ireland. (ii) Is this tax a direct or indirect tax? Explain your answer.


(iii) Is this tax a progressive or regressive tax? Explain your answer.


(iv) Explain the benefit of this increase on the following: Government


Society


Q14 Complete the passage using the word bank below. redistributes


black market tax avoidance regressive compulsory direct


Revenue


Commissioners progressive


tax evasion indirect


A tax is a _____________________ payment collected by the government from individuals and businesses. A _____________________ tax is paid to Revenue from a person’s income or wealth, while an _____________________ tax is included in the price of goods and services. A _____________________ tax takes a higher percentage of income from people with higher incomes, while a _____________________ tax takes a higher percentage of income from people on lower incomes. Ireland’s taxes are managed and collected by the _____________________. The tax system _____________________ income by using tax collected from higher earners to fund social welfare for those on lower incomes. _____________________ is the illegal non- payment or underpayment of tax, while _____________________ is the legal use of tax rules to reduce the tax owed. Buying or selling goods illegally to avoid tax takes place


on the _____________________. 358 2


STRAND 3


CHAPTER 31:


The purpose of taxation


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