Which of the following choices correctly denotes managerial functions that are commonly associated with budgeting? 
Definitions:
Income Tax
A tax levied by governments on individuals or entities' income, affecting earnings from various sources including wages, investments, or profits from business.
Retail Sales Tax
A tax imposed on the sale of goods and services at the retail level.
Payroll Tax
Taxes imposed on employers and employees, calculated as a percentage of the salaries that employers pay their staff.
Tax Shifting
The process by which the economic burden of a tax is passed from one party to another.
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