Direct taxes are certain in that the tax payer  known with certainty  what to pay and when to pay.

Most direct taxes are generally progressive and can therefore raise  more revenue from the rich as a means  of redistribution of wealth.

They are elastic all flexible hence the yield changes with change in the society's wealth.

It is easy to determine the incidence and the yield  or amount to be raised.

Direct taxes  can be  used  to control inflation through  curtailing people's  purchasing power.

Most direct taxes follow equity principle. i.e people at the  same level pay the same tax but after  determining  each ones taxable income.

Direct taxes are convenient to the tax payer like income tax which is spread throughout the year.

Direct taxes unlike indirect taxes are simple and easy to understand by tax payer.

Direct taxes at times are economic as the cost of collection tends to be low especially among government employees.