Explanation

(a )A direct tax is a tax on incomes and properties. Examples include personal income tax, company tax, death duties, inheritance tax, capital gains taxes,etc.
Whereas. An indirect tax is a tax on goods and services. Examples include sales tax, import and export duties. excise tax, purchase tax, value added tax,etc. 

(b)(i) Absence of reliable records of business activities and revenues collected 
    (ii) The prevalence of subsistence production
    (iii) Corruption on the part of tax officials
    (iv) High level of tax evasion and avoidance 
    (v) Ignorance of the Importance of tax payment due to high level of Illiteracy 
    (vi) High cost collecting tax especially poll tax
    (vii) The level of poverty affects the ability of people to pay taxes.
 

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