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Equitable:
Direct taxes are more equitable because they are imposed at a progressive rate. Rich have to make a greater sacrifice as compared to the poor.

Economical:
Direct taxes are economical as the cost of collection is small. A direct tax like income tax is collected at the source in case of salaried person.

Certain:
Direct taxes are certain because the tax is calculated on the income of tax payer with specific rate.

Elastic:
There is elasticity is direct taxes as they can be increased or decreased in accordance with then needs of the county.

Sense of Responsibility:
Sense of responsibility is also felt by the tax payers with the help of direct tax. A person who pays this tax feels that he is contributing towards the expenditures of the state.

Price Stability:
Price of goods remains the same with the help of direct taxes. As when the income of any person is increased then the rate of tax is also increased and in this way the purchasing power of that person is decreased and vise versa.

Reduction Inequalities:
Direct taxes are used to reduce the inequalities of income. A high tax is imposed on the income of rich people and low taxes imposed on the income of poor, so in this way inequalities between rich and poor are minimized.