Advantages and disadvantages of direct and indirect tax?

As public say that it is useless business ,which take money ,time,savings and create restlessness in minds of people.Generally it does not take only money only but takes peace of mind,which is more valueble than money.Nueoroligists and psychologists describe it bussyness without business. Instead of imposing taxes ,government should fixed 10 to 40 % at source deduction.