Concept:An indirect tax is a tax charged on goods and services, not directly on income or persons.
Explanation:The producer or seller first pays the tax to the government.
The seller then adds the tax to the selling price of the product.
This means the final consumer bears the real burden of the tax through higher prices.
Excise duties are charges placed on specific goods such as alcohol, tobacco, and fuel.
Poll tax, personal income tax, and company tax are all direct taxes because they are imposed directly on individuals or companies based on income or personal status.
Since indirect taxes are levied on goods and services, the correct option from the list is excise duties.
Answer:D. excise duties.