What kind of tax is imposed on imported goods?

The correct answer is C, as a tariff is a type of tax specifically levied on imported goods. Tariffs are used by governments to regulate trade by making imported products more expensive, thereby encouraging consumers to purchase domestically produced items. This form of taxation is strategic for protecting local industries and generating revenue for the government.

In the context of international trade, tariffs can vary based on the nature of the goods and the trade agreements between countries. They play a critical role in shaping market dynamics, influencing both pricing and availability of products in the local market.

Import taxes are often considered synonymous with tariffs in casual conversation, but tariffs specifically refer to duties on goods brought into a country. Sales taxes and value-added taxes (VAT) focus on domestic transactions rather than the cross-border movement of goods. Thus, while they might influence the overall cost of goods, they do not target imports specifically like tariffs do.