<Li> Lump - sum tax is a tax that is a set amount, regardless of a person's wealth or an item's value . </Li> <Li> Pigovian tax is a tax on a good or service that causes a harm to society that is not paid by the users of that good or service . It is designed to pay for the negative externalities of the good . </Li> <Li> Payment in lieu of taxes is a system where an entity that is exempt from taxation makes a payment to the government instead . This payment may be mandatory or voluntary . Usually it applies to property . </Li> <Li> Proportional tax is any tax where the tax rate is the same for all payers . </Li>

List of different types of taxes in india