Although the actual definitions vary between jurisdictions, in general, a direct tax is a tax imposed upon a person or property as distinct from a tax imposed upon a transaction, which is described as an indirect tax. There is a distinction between direct and indirect taxes depending on whether the tax is paid by the actual taxpayer or if the amount of tax is supported by a third party, usually a client.
Although the actual definitions vary between jurisdictions, in general, a direct tax is a tax imposed upon a person or property as distinct from a tax imposed upon a transaction, which is described as an indirect tax. There is a distinction between direct and indirect taxes depending on whether the tax is paid by the actual taxpayer or if the amount of tax is supported by a third party, usually a client.
Source: Wikipedia "Direct tax" · CC BY-SA 4.0
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