What are the advantages and disadvantages of direct tax?

The income tax of the Federal Government of The United States of America is a direct tax on the people. The advantage is that it goes directly into the treasury of the United States without having to pass through a lot of stages. The disadvantage is that it leaves the area. The money goes elsewhere. The people deciding to prosecute for tax evasion report to a faceless bureaucrat. Becoming judge, jury, and executioner, they have frequently used intimidation instead of facts. Thus, you gain tremendous efficiency in tax collection at the expense of perhaps having it turn into terror.