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What is the difference between income tax and excise duty ?

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There are many differences between Income Tax and Excise Duty. Some of them are mentioned below:

Income Tax:

Definition: The personal income of people is subject to income tax.

Type of form: This kind of tax is a direct tax.

Source: Individual income sources include earnings, salaries, and pensions.

Charged on: Only individuals who earn more than a particular amount are subject to paying income tax.

Charged as a: A proportion of the money earned is what is charged.

Proportion: A bigger percentage of income must be paid in taxes by those with higher incomes.

Excise Duty:

Definition: Products manufactured or created in factories are subject to excise tax.

Type of form: This type of tax is an indirect tax.

Source: The price of the items that the factory owners sell includes the taxes they have to pay.

Charged on: Excise duty is levied on all industrial items.

Charged as a: This is billed directly from the factory, but in reality, the tax is passed through to the customers.

Proportion: Taxing certain commodities more than others boosts prices overall even if all taxes on goods increase the price.

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