Direct taxes are those that are paid directly to the government by the taxpayer. They're levied on income and wealth of individuals and organizations and cannot be shifted to someone else.
Some key characteristics of direct taxes:
1. They are directly paid by the person or entity on whom they are imposed
2. The burden cannot be shifted to others
3. They are generally progressive in nature, meaning higher income individuals pay higher percentages
4. Examples include:
Income tax
Wealth tax
Capital gains tax
Corporate tax
Property tax
