The direct taxation relates to the by name which had taxes with the natural persons and morals (on fortune, the income, the habitat, benefit).

It is generally declaratory , in other words established either by the interested party, or by a third on its behalf in the event of Deduction at source (the case of the employers in certain countries for the incomes poured with their employees)

The taxes and taxes taken at the time of operations (for example VAT) independently of the person represent the indirect taxation