+A **Direct Tax** is levied directly on an individual or entity, such as on their income or wealth. Its burden is borne by the payer and cannot be shifted to another, unlike an [Indirect Tax](/wiki/indirect_tax). [Income Tax](/wiki/income_tax) is a primary example of this fundamental fiscal instrument.
+## See also
+- [Taxation](/wiki/taxation)
+- [Progressive Tax](/wiki/progressive_tax)
+- [Wealth Tax](/wiki/wealth_tax)
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