Identify the tax imposed by the government that do not depend on income.

Option 1 -> Indirect taxes are levied on goods and services, not directly on income, but the amount paid can vary with consumption patterns.

Option 2 -> A lump-sum tax is a fixed amount charged to everyone regardless of their income level, making it completely independent of income.

Option 3 -> Proportional tax maintains a constant rate, but the actual tax amount paid increases with higher income levels.

Option 4 -> Corporate tax is directly imposed on business profits and income, making it income-dependent.

Option 2 is correct because a lump-sum tax is a fixed monetary amount that must be paid by individuals or entities regardless of their income, wealth, or economic activity.

Unlike progressive or proportional taxes where the amount varies with income, a lump-sum tax remains constant.