indirect tax are taxes which

Indirect taxes are taxes that are imposed on goods and services when they are bought and sold, rather than on the income or profits of individuals or firms. These taxes are usually paid by the consumers who purchase the goods and services, but they may be passed on to the producers as well. Indirect taxes are not based on the principles of progressivity or regressivity, but rather on the value or quantity of the goods or services being taxed. Therefore, they can affect individuals and firms differently depending on their consumption patterns and the nature of the goods and services being taxed.