Taxes can be defined as "a financial burden imposed on individuals or property owners to support the state, a payment required by the legislative authority. ". Taxes include direct taxes or indirect taxes, and may be paid in cash or in proportion to the number of employees (usually but not the regular payroll). India has a well-developed tax framework. and local government organizations. In most cases, these local organizations include local councils and municipalities. According to the Indian Constitution, the government has the right to levy taxes on individuals and organizations. In this research paper, for the purpose of comparing these types of taxes in India, we have taken a sample of tax revenue collected under the direct and indirect tax headings. Taxation is the way a government or a tax official imposes or imposes taxes on its citizens and business entities. From income tax to goods and services (GST), taxes apply at all levels. Central and regional governments play a key role in determining taxes in India. Simplify the tax system and ensure transparency in the country.

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Keywords: Legislative Authority, Direct Taxes, Indirect Taxes, Tax System, Tax Framework.