EQUITY AND EQUALITY ISSUES IN DIRECT AND INDIRECT TAX MECHANISMS: A COMPARATIVE ANALYSIS

Аннотация

This article investigates the equity and equality challenges inherent in direct and indirect tax mechanisms, exploring how these systems affect different socio-economic groups. Through a comparative analysis, this study examines the impact of tax policies on income distribution and social justice. By synthesizing international experiences and existing literature, the research highlights the complexities surrounding equity and equality in taxation, aiming to provide insights forpolicymakers and practitioners. Keywords: Equity, Equality, Direct Taxation, Indirect Taxation, Tax Mechanisms, Income Distribution, SocialJustice.