直接稅(英語:direct tax),即所得稅,是指納稅人根據收入直接向政府交稅,而所交的稅是不能轉嫁給別人。直接稅在政府公共財政收入中相對不穩定,因為稅收隨經濟週期改變。除了直接稅外,亦有間接稅。
以下為直接稅的例子:
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