Definīcija:Nodokļi, kurus valsts iekasē tieši no nodokļu maksātāja ienākumiem vai īpašuma, piem.: iedzīvotāju ienākuma nodoklis, uzņēmumu ienākuma nodoklis, nekustamā īpašuma nodoklis. u. c.
Ekonomikas skaidrojošā vārdnīca. — R., Zinātne, 2000
Definīcija:Taxes which are charged on people - for example income tax - as opposed to indirect taxes, namely those charged on goods and services. Direct taxation is outside the competence of the Commission, although it is proposing a withholding tax on savings interest. The Commission has sought to approximate indirect taxes (fiscal approximation).
