Answer:
B). Direct tax
Explanation:
Direct tax : tax, such as income tax, which is levied on the income or profits of the person who pays it, rather than on goods or services.
Direct taxes include income tax, property tax, corporate tax, estate tax, gift tax, value-added tax (VAT), sin tax, and taxes on assets. There are also indirect taxes, such as sales taxes, where a tax is levied on the seller but paid by the buyer.
Direct taxes are levied on a person's or a firm's income or wealth and indirect taxes on spending on goods and services. Direct taxes cannot be legally evaded but in direct taxes can be avoided because people can reduce their purchases of the taxed goods and services.