What type of taxes are considered direct taxes?

Direct taxes are those that are levied directly on an individual's or corporation's income or wealth, making the payer responsible for the payment. This typically includes taxes imposed on corporate profits and individual income, which are calculated based on the taxpayer's ability to pay. In this context, corporate profits and personal earnings are assessed directly without passing the financial burden onto another party.

The other choices refer to different taxation mechanisms. Taxes based on consumer purchases involve indirect taxes where the cost is passed to consumers, and taxes on goods and services like VAT are inherently indirect as they are charged on consumption rather than income. Uniformly applied taxes regardless of income do not account for the ability to pay and are typically not classified as direct taxes, as they do not take personal or corporate financial circumstances into consideration.