The government imposes taxes that do not depend on income is called.

Lump-sum taxes.

The correct answer is Option (1) → Lump-sum taxes.

A lump-sum tax is a fixed amount of tax that the government imposes irrespective of the income, output, or consumption level of an individual or firm. It does not vary with income or economic activity, meaning everyone pays the same fixed amount. For example, if every household is required to pay ₹1,000 per year as a tax, regardless of income, it is a lump-sum tax.