Answer:

It is imposed by Govt. (Central or State or Both). There are two types of taxes-Direct taxes & Indirect taxes. A direct tax is one, which is paid by a person on whom it is legally imposed and the burden of which cannot be shifted to any other person. The person from whom it is collected cannot shift its burden to anybody else.

Merits

• To Create Equality in Society- There is social justice in the allocation of tax burden in case of direct taxes as they are based on the principle of ability to pay.
• As far as direct taxes are concerned, the taxpayer is certain as to how much he is expected to pay, as the tax rates are decided in advance. The Government can also estimate the tax revenue from direct taxes with a fair accuracy. Accordingly, the Government can make adjustments in its income and expenditure. 
• Easy to Collect: Direct taxes are generally economical to collect. For instances, in the case of personal income tax, the tax can be deducted at source from the income or salaries of the individuals. Therefore, the government does not have to spend much in tax collection as far as personal income tax is concerned. However, in the case of indirect taxes, the government has to set up an elaborate machinery to collect taxes.

Demerits

• Tax Evasion: 

  In India, there is good amount of tax evasion. The tax evasion is due to High tax rates, Documentation and formalities, Poor and corrupt tax administration. It is easier for the businessmen to evade direct taxes. They invariable suppress correct information about their incomes by manipulating their accounts and evade tax on it.

  In less developed countries like India, due to high rate of progressive tax evasion & avoidance are extensive and led to rise in black money.

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  Arbitrary Rates : The direct taxes tend to be arbitrary. Critics point out that there cannot be any objective basis for determining tax rates of direct taxes. Also, the exemption limits in the case of personal income tax, wealth tax, etc., are determined in an arbitrary manner

• Inconvenient:  Direct taxes are inconvenient in the sense that they involve several procedures and formalities in filing of returns.

• Narrow Coverage: n India, there is a narrow coverage of direct taxes. It is estimated that only three percent of the population pay personal income tax. Due to low coverage, the government does not get enough funds for public expenditure.​

   

Answer:

A computer network that spans a relatively large geographical area. Typically, a WAN consists of two or more local-area networks (LANs).Computers connected to a wide-area network are often connected through public networks, such as the telephone system.