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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'Capitalisation of a tax' occurs when a permanent tax on an income-yielding asset such as land:
सही उत्तर: घ) Reduces the asset's price, so the owner at the time the tax is imposed bears its burden
A permanent tax lowers the net return from the asset, so its market price falls by the present value of future taxes; future buyers pay less and the burden falls on the owner at the time of imposition.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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The proposal to tax individuals on their consumption expenditure rather than on their income is especially associated with:
सही उत्तर: ग) Nicholas Kaldor
Nicholas Kaldor advocated an expenditure tax in his book 'An Expenditure Tax' (1955), and it was briefly tried in India on his recommendation.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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The 'tax gap' of a country refers to:
सही उत्तर: क) The difference between the tax legally owed and the tax actually collected
The tax gap measures revenue lost through evasion, non-filing and non-payment, i.e. tax due under the law that is not collected.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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The canon of simplicity in taxation requires that a tax system should be:
सही उत्तर: क) Plain and easy for taxpayers to understand and comply with
A simple tax is clear and intelligible to the ordinary taxpayer, which reduces compliance costs and the scope for corruption.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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The canon of productivity in taxation, added by later writers to Adam Smith's canons, means that a tax should:
सही उत्तर: क) Yield sufficient revenue to the government
The canon of productivity (fiscal adequacy) requires that a tax produce enough revenue to be worth levying; it is attributed to Bastable.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A wealth tax differs from an income tax in that a wealth tax is levied on:
सही उत्तर: घ) The value of net assets owned at a point in time
Wealth tax is based on the stock of net wealth (assets minus liabilities), whereas income tax is based on the flow of income over a period.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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High excise duties on tobacco and alcohol, intended partly to discourage their consumption, are commonly called:
सही उत्तर: घ) Sin taxes
Sin taxes are levied on harmful goods such as tobacco and alcohol, both to raise revenue and to reduce consumption.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A tax whose revenue is legally set aside for a specific purpose, such as road maintenance, is called a/an:
सही उत्तर: ख) Earmarked tax
Earmarked (hypothecated) taxes have their proceeds dedicated by law to a particular expenditure instead of going to the general fund.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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The Ramsey rule of optimal commodity taxation suggests that, to minimise excess burden, tax rates should be:
सही उत्तर: ख) Higher on goods with less elastic demand
Ramsey's inverse elasticity rule says goods with inelastic demand should bear higher rates because taxing them distorts quantities least.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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If the supply of a commodity is perfectly inelastic, the burden of a tax imposed on that commodity falls:
सही उत्तर: क) Entirely on the sellers (producers)
With perfectly inelastic supply, sellers cannot reduce quantity to pass on the tax, so the market price paid by buyers does not rise and sellers bear the whole tax.
💬 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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