What is direct tax

Direct tax is a tax,  which is levied on the income or profits of the person who pays it directly.

In the case of direct tax, the burden can’t be shifted by the taxpayer to someone else. These are largely taxes on income or wealth. Income tax, corporation tax, property tax, inheritance tax and gift tax are examples of direct tax.

As opposed to that Indirect  tax is levied on goods and services rather than on income or profits.