Tax structure refers to what a tax is levied on (e.g. ,income,property,profits),and tax base refers to the base (or lowest)rate of taxation on a particular tax structure.

Question

Quizplus · Accepted Answer

The statement is incorrect. Tax structure refers to the overall system of taxation, including types of taxes and rates, while tax base refers to the amount or value that is subject to taxation.

Tax Structure Refers to What a Tax Is Levied on (E.g