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Convenient:
Indirect taxes are included in prices of commodities, so these are more inconvenient. Consumer often does not know that he is paying tax.

No Evasion:
Indirect taxes cannot be evaded because these are included in prices of commodities.

Equitable:
Indirect taxes are based on the principal of equity because they are paid by all sections of the society when they purchase the goods.

Elastic:
Indirect taxes are elastic because they can be varied according to the state needs. For example, rate of taxes on necessities of life is increased in time of financial needs.

Socially Desirable:
Indirect taxes are socially desirable. As government imposes more taxes on undesirable commodities like cigarettes etc. Due to increase in taxes, the prices of these commodities are increased and their use is discouraged.

Capital Formation:
As these taxes are imposed on consumption of commodities, so consumption is reduced and savings can be used for some productive purposes that increase the employment.

Wide Range:
The range of indirect taxes is very wide as these taxes are imposed on large number of commodities.

Contribution From All:
Every person in the society contributes indirect taxes, so these are very useful.

Less Painful:
Indirect taxes are less painful because every one purchases those commodities that he can afford.

Reallocation of Resources:
Taxation of some commodities will discourage their production. The resources used in their production may be utilized in the production of more desirable commodities.