What is taxation?
Tax is what we pay to the government. The government uses this money to do its job. The job of the government is to maintain the army, the police, the roads, national highways, etc. The government is also responsible for interacting with other countries on our behalf. In short, the government runs the country and needs money to do that.
What is direct and indirect tax?
Case I: Someone you know goes to an office to work and gets paid a salary. On this salary, they have to pay Income tax. In this case, they are being taxed and they pay directly.
Case II: You go to a shop and buy groceries. The shopkeeper is supposed to pay some tax on this sale. But he does not pay it from his pocket. He adds it to your bill and deposits it to the government after collecting it from you. In this case, you are paying the tax indirectly.
When the tax falls on you and you pay it directly, that’s a direct tax. When the tax is taken from you but deposited by someone else (i.e., when you do not pay it directly), that is indirect tax.