Overview

The country's supreme tax body imposes direct taxes on individuals and businesses. Direct taxes are paid directly by individuals who are subject to them. For example, taxpayers pay income tax, property tax, asset tax, and donations to the government directly.

Direct taxes are levied on the basis of the ability to pay principle, which states that those individuals or businesses with more resources and a higher income must pay higher taxes. The direct regulations are written in such a way that taxes become a tool of redistributing money throughout the country.

Direct taxes can be passed on to another person or entity. The companies and individuals who are subject to direct taxes are exclusively responsible for paying the taxes.

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