Русско-англо-русский юридический словарь

The Universal Declaration of Human Rights (UDHR) is a declaration adopted by the United Nations General Assembly on 10 December 1948 at the Palais de Chaillot, Paris. The Declaration arose directly from the experience of the Second World War and represents the first global expression of rights to which all human beings are inherently entitled. The full text is published by the United Nations on its website. (Wikipedia)

Direct election is a term describing a system of choosing political officeholders in which the voters directly cast ballots for the person, persons, or political party that they desire to see elected. (Wikipedia)

An indirect tax (such as sales tax, a specific tax, value added tax (VAT), or goods and services tax (GST)) is a tax collected by an intermediary (such as a retail store) from the person who bears the ultimate economic burden of the tax (such as the consumer). The intermediary later files a tax return and forwards the tax proceeds to government with the return. In this sense, the term indirect tax is contrasted with a direct tax which is collected directly by government from the persons (legal or natural) on which it is imposed. (Wikipedia)

A direct tax is generally a tax paid directly to the government by the person on whom it is imposed. (Wikipedia)