(3 marks) Question 3 A. Define and give examples of direct taxation and indirect taxation. B. Define and give examples of a progressive tax, regressive tax and proportionate tax. Use diagrams to illustrate. (6 marks) C. Outline THREE (3) main attributes of a good tax system. (4 marks) D. The commissioner has raised an income tax assessment on Kurt Green for the year 20. Mr. Green disagrees with the amount of tax payable. Explain to Mr Green the objection, review and appeals process available to him. (7 marks)