| Tax Type | Estonia (%) | Poland (%) |
|---|---|---|
| Goods and Services Tax (GST) | 20 | 23 |
| Corporate Income Tax | 20 | 19 |
Table comparing tax rates (Goods and Services Tax and Corporate Income Tax) in Estonia and Poland for 2022. Estonia has GST of 20% and Corporate Income Tax of 20%. Poland has GST of 23% and Corporate Income Tax of 19%.
Which of the two taxes shown is an indirect tax? Explain your answer.
