कर (Taxation) – Taxation MCQ

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

221. Which distribution of the tax burden is required by the principle of equal proportional sacrifice?

     कEach taxpayer gives up the same proportion of his or her total utility खEach taxpayer gives up the same absolute amount of utility गThe total sacrifice of all taxpayers taken together is minimised घEach taxpayer pays the same percentage of money income
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

222. The canon of diversity in taxation suggests that:

     कTaxes should be changed every year to suit the budget खAll revenue should come from a single comprehensive tax गTax rates should differ for every region of the country घThe government should rely on a variety of taxes so that the burden is spread and revenue is stable
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

223. Adam Smith's canon of equity requires that:

     कTaxes be collected at the time most convenient to the taxpayer खThe amount and time of payment be known in advance गCitizens contribute in proportion to their respective abilities घThe cost of collecting taxes be kept to a minimum
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

224. According to the ability-to-pay (faculty) principle of taxation, the tax burden should be distributed on the basis of:

     कThe benefit each taxpayer receives from government services खThe taxpayer's capacity to pay, usually measured by income or wealth गThe cost the government incurs in serving each taxpayer घAn equal amount for every citizen
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

225. Interest received by an individual on a bank fixed deposit, not connected with any business, is classified under which head of income?

     कEmployment खBusiness गWindfall gain घInvestment
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

226. An employer pays the school fees of an employee's children directly to the school. For the employee, this payment is:

     कTreated as investment income खIncluded in employment income as a benefit गTaxed only in the hands of the school घExempt because it is paid to the school
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

227. Why does a pure lump-sum tax have no excess burden?

     कBecause it is collected by local governments खBecause the amount does not depend on any choice the taxpayer can change गBecause it is paid only by the rich घBecause it raises very little revenue
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

228. According to the Harberger approximation, if the rate of a tax is doubled, its deadweight loss roughly becomes:

     कUnchanged खTwice as large गHalf as large घFour times as large
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

229. A deferred tax asset typically arises from:

     कUnused tax losses carried forward that can reduce future taxable income खTax depreciation exceeding accounting depreciation गIncome taxed later than it is recognised in the accounts घA revaluation surplus on land
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

230. 'Controlled Foreign Company (CFC)' rules in international taxation are designed to:

     कRestrict foreign investment in domestic firms खTax resident shareholders on certain undistributed profits of foreign subsidiaries in low-tax countries गControl foreign exchange transactions by banks घExempt foreign companies from all taxes
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।