Question

direct tax is called direct because it is directly collected form : 1) the producers on goods produced 2) the sellers on goods sold 3) the buyers of goods 4) the income earners

Answer 1

Any tax whose burden falls on the same person on whom it is legally imposed, is called a direct tax.

For e.g if you pay a tax to a government in the first instance but you spread its burden by increasing the price of your good/service,than it won't be termed as a direct tax.A direct tax requires that the burden of the tax falls on the same person on whom it is legally imposed.