There is really nothing to choose between direct taxes and indirect taxes as such. Both of them have their relative merits and demerits. 

Direct taxes and indirect taxes are not substitute for each-others. They are complimentary to each other

Objectives of taxation are common to both types of taxes. These are : (i) to raise resources for the government ,(ii) to raise the rate of investment in the country through the curtailment of consumption, and (iii) to raise the incremental saving ratio.

• Indirect taxes reach all sections of the society, direct taxes are generally proportional. 
• Direct taxes can be highly progressive, indirect taxes are generally proportional. 
• Indirect taxes can be easily used to influence the consumption of specific commodities, direct taxes cannot be thus used.

In short, it is necessary to strike a balance between direct taxes and indirect taxes as a source of tax revenue. In India, presently, about 65 % of tax revenue is collected by way of indirect taxes and 35% by way of direct taxes.