Which of the following is an example of direct tax?

Income tax is an example of a direct tax. Direct taxes are taxes that are paid directly by individuals or entities to the government, based on their income or assets. Income tax is a tax on an individual's income and is calculated as a percentage of their income. Direct taxes are considered progressive, as they are based on the ability to pay, meaning that those who earn more income pay a higher percentage of their income as tax compared to those who earn less income. Import duties, export duties, and purchase tax are examples of indirect taxes, which are taxes that are collected by intermediaries such as manufacturers, wholesalers, and retailers and passed on to consumers as part of the price of goods and services.