Is corporate tax direct tax

Corporate tax is a tax on the profits of corporations ( joint stock companies) . This tax can be collected according to a progressive scale of taxation ( for example, in the U.S.) that provides the several multiple levels of profits and the use of the increasing ( progressive ) tax rates for each subsequent level , and on the plane scale, where one and the same tax rate applies to all levels of income ( as, for example income tax on individuals in Russia) .

Simply put: Direct taxes are those, such as income tax or corporation tax, that are levied directly on the tax payer by means of some process of assessment.