From Longman Dictionary of Contemporary Englishdirect taxdiˌrect ˈtax noun [countable, uncountable] PETPETa tax, such as income tax, which is collected from the person who pays it, rather than a tax on goods or services → indirect tax —direct taxation noun [uncountable]
Examples from the Corpus
direct tax• Then on March 22,1765, Parliament in the Stamp Act imposed the first direct tax on the colonies.• This points to shifting the emphasis away from direct tax on people's incomes and on to taxes on wealth or on spending.• Income tax is by far the most important direct tax, alone contributing almost 26% of government receipts.From Longman Business Dictionarydirect taxdiˈrect tax [countable, uncountable]TAX a tax on what you earn, for example INCOME TAX, rather than one paid on goods that you buyIncome tax is by far the most important direct tax, contributing almost 26% of government receipts.To pay for the direct tax cuts, petrol tax and VAT will be increased. → tax 