Personal income tax or corporate income tax, it's not that hard to figure out

1. Value Added tax: Tax levied on you when you purchase goods or services

2. Capital gains tax: Tax levied on you when you sell property/product for a profit.

3. Education tax: tax levied on companies for education development etc.

4. Personal income tax: Tax levied on your income or salary

5. Company (Corporate) income tax: Tax lvied on company's gross income or profit.

A income tax is a tax levied on the income of individuals or business.

That would be an income tax.

Income taxes are levied by the legislature.