Imposta vs. tassa
In Italian, both 'imposta' and 'tassa' refer to taxes, but they have distinct uses and implications in the Italian tax system.
Imposta
'Imposta' generally refers to indirect taxes imposed by the government on goods, services, or transactions.
L'IVA è un'imposta sul valore aggiunto.
(VAT is a value-added tax.)
L'imposta di registro si paga quando si acquista una casa.
(The registration tax is paid when purchasing a house.)
Tassa
'Tassa' typically refers to direct taxes paid by individuals or businesses to the government for specific services or purposes.
La tassa sui rifiuti viene pagata annualmente dai cittadini.
(The waste tax is paid annually by citizens.)
Gli studenti pagano una tassa di iscrizione all'università.
(Students pay an enrollment fee to the university.)
Summary
While both 'imposta' and 'tassa' mean tax in Italian, 'imposta' is usually associated with indirect taxes on goods and services, whereas 'tassa' often refers to direct taxes or fees for specific services. 'Imposta' is generally broader in scope, while 'tassa' is more targeted and often linked to a particular service or benefit.