which of these best describes income tax?\nregressive tax\nindirect tax\ndirect tax\nproportional tax

Brief Explanations:

Income - tax is levied directly on an individual's or entity's income. A direct tax is paid directly by the taxpayer to the government. In contrast, an indirect tax is passed on to the consumer. A regressive tax takes a larger percentage from low - income earners, and a proportional tax takes the same percentage from all income levels. Since income tax is paid directly by the income earner to the government, it is a direct tax.

Answer:

C. direct tax