PriceType.php

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<?php
namespace Magento\Tax\Model\System\Config\Source;

class PriceType implements \Magento\Framework\Option\ArrayInterface
{
    protected $_options;

    public function __construct()
    {
        $this->_options = [
            ['value' => 0, 'label' => __('Excluding Tax')],
            ['value' => 1, 'label' => __('Including Tax')],
        ];
    }

    public function toOptionArray()
    {
        return $this->_options;
    }
}