कर (Taxation) – Taxation MCQ
कर (Taxation) – CA / ACCA
Taxation · Chartered Accountancy (CA, ACCA) · ६२३ प्रश्न
६२३ प्रश्न उपलब्ध। मोड छान्नुहोस्:
कर (Taxation): प्रश्न र उत्तर
सही लागेको विकल्पमा थिच्नुहोस्। सही भए हरियो, गलत भए रातो देखिन्छ; ३ सेकेन्डपछि सही उत्तर र व्याख्या देखिन्छ।
सही: ० / ०
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Wagner's law in public finance states that:
सही उत्तर: क) Public expenditure tends to rise faster than national income as an economy develops
Adolph Wagner observed that state activity, and hence public expenditure, grows faster than output in industrialising economies, increasing the need for taxes.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under the deduction method of relieving double taxation, foreign tax paid is:
सही उत्तर: घ) Treated as an expense deductible in computing taxable income
The deduction method only reduces taxable income by the foreign tax, so it gives less relief than the credit method.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Relief from double taxation granted by a country under its own domestic law, without any tax treaty, is called:
सही उत्तर: ग) Unilateral relief
Unilateral relief is given by the residence country on its own; bilateral relief arises from a double taxation agreement.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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An 'investment tax credit' reduces a firm's tax liability by:
सही उत्तर: ख) A percentage of the cost of qualifying new investment
An investment tax credit allows a specified percentage of eligible investment spending to be set off directly against tax payable.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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The time and money spent by taxpayers in keeping records, filing returns and dealing with the tax authorities is called the:
सही उत्तर: क) Compliance cost
Compliance costs are borne by taxpayers in meeting their obligations; administrative costs are borne by the government.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A tax levied on the total property left by a deceased person before it passes to the heirs is called:
सही उत्तर: घ) Estate duty
Estate duty (death duty) is charged on the value of a deceased person's estate before distribution.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A small tax on foreign currency (exchange) transactions, proposed to discourage short-term speculation, is known as a:
सही उत्तर: ग) Tobin tax
James Tobin proposed a small tax on currency transactions to reduce speculative short-term capital flows.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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The proposal of a 'negative income tax', under which people with income below a threshold receive payments from the government, is associated with:
सही उत्तर: ख) Milton Friedman
Milton Friedman popularised the negative income tax as a way to support low-income people through the tax system.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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According to the balanced budget theorem, an equal increase in government spending and lump-sum taxes raises national income by:
सही उत्तर: क) The same amount as the increase in spending (multiplier = 1)
The spending multiplier 1/(1 − MPC) and tax multiplier −MPC/(1 − MPC) add up to 1, so income rises by the amount of the balanced increase.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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In the simple Keynesian model, if the marginal propensity to consume is 0.8, the lump-sum tax multiplier is:
सही उत्तर: घ) −4
Tax multiplier = −MPC/(1 − MPC) = −0.8/0.2 = −4.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
यी अभ्यास प्रश्न हुन्, आधिकारिक प्रश्न होइनन्। पाठ्यक्रम, विज्ञापन र नतिजाका लागि सम्बन्धित निकायको आधिकारिक वेबसाइट हेर्नुहोस्। उत्तरमा गल्ती भेटे प्रश्नमुनिको "टिप्पणी / गल्ती रिपोर्ट" मा लेख्नुहोस्।
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