A tax levied on goods and services:

The correct answer is A) Indirect tax.

An indirect tax is a tax that is levied on goods and services, and is ultimately paid by the consumer. Indirect taxes are typically collected by the government from businesses, who then pass the cost of the tax on to consumers in the form of higher prices.

Direct taxes, on the other hand, are taxes that are levied directly on individuals or businesses. Direct taxes include income tax, property tax, and corporate tax.

Corporate tax is a tax levied on the profits of corporations. Property tax is a tax levied on the value of real estate.

I hope this helps!