Progressive taxes: Under this category, the higher the income of an individual, the more tax he pays e.g . PAYE.

Proportionate taxes: This tax system takes a fixed proportion  of an  individual irrespective  of his or her income level. E.g. 30%.

Regressive taxes: These are taxes which take a higher proportion of income of low income earners compared to high income earners e.g.  most indirect taxes.