Discuss the term direct tax

b) Explain four advantages of a direct tax

c) Mr Pere Sairo and his wife had the following income for the year 2015
Mr pere
Salary 170,000 (PAYE sh 25,000)
Dividends 30,000 (withholding tax sh 4,500)
He is provided with a company car 1500cc
His wife Mrs. Pere is employed as a marketer at a salary of (P.A.Y.E sh
25,000)
She also runs a jewelry shop. The net income from the business was ksh
60,000 during the year.
Required calculate the tax payable by Mr. Pere& Mrs Pere for the year ended 31/12/2015