R. Karthikeyan: Tutoring for Knowledge Excellence

Answer

Dear Student, In India, there is no tax called as "Assessment Tax."  In India Taxes can be divided into Direct tax and Indirect Tax. You want to know whether Assessment Tax is a Direct Tax? 

We can say Assessment Tax is a Direct Tax, as a tax levied on the assessee is on the basis of an assessment by the authorities. Hence two points are to be tested for Direct Taxes : (1) Tax is levied on the assessee and (2) Tax is calculated on the basis of an assessment... of say Value of an item, property, or Income etc.

Examples of Direct tax are Income Tax levied by Central Government, Property Tax levied by Municipal Authorities, and Road Tax on vehicles which is based on the value of the vehicles assessed by the authortities.  

On the contrary, Indirect taxes are not levied directly on the payer.

Answer

Dear Student: Your question as to what is the motive of Government economy is somewhat not clear.

It can be redefined as What is the motive of Government? 

Usually the country as whole is  called as Economy  of which Governments  are a part. As you know Economy consists of  many parts/ Sectors...Government as an entity, Industry, Agriculture, Small Businesses, Services, NGOs, Trusts and religiou bodies  and  the Public.

The answer to the question of "What is the motive of Government" can be answered in simple terms as Welfare of its people and all its constituent sectors.   What is Government... It is an administrative mechanism to rule a country or economy, or a geographical area. It can be a Democracy, (e.g. India, USA) , Autocracy / Led by a King (Brunei,) or Amirs (UAE) or combination also called Monarchy where Constitution is also followed with a King or Queen in place. ( examples of Japan, UK etc).. But in all the cases the Go vernment's motive or objective will be one i.e. welfare of its people. Some times one of the policies of the Government can be in conflict with the interest of one of the other sectors. Governments will ultimately resolve this as per their motive of welfare of all , (if not, atleast for majority).

Hope this claries your question.