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

321. The 'excess burden' (deadweight loss) of a tax is:

     कThe total revenue collected from the tax खThe cost incurred by the government in collecting the tax गThe penalty paid by taxpayers for late payment घThe loss of economic welfare over and above the revenue collected, caused by changes in behaviour
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

322. In economics, the 'tax wedge' created by an indirect tax refers to:

     कThe time gap between tax assessment and collection खThe difference between the marginal and average tax rate गThe difference between the price paid by buyers and the price received by sellers घThe revenue collected by the government from the tax
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

323. Under the 'equal absolute sacrifice' version of the sacrifice theory of taxation, taxes should be distributed so that:

     कEach taxpayer gives up the same total amount of utility खEach taxpayer pays the same amount of money गThe total sacrifice of all taxpayers is minimised घEach taxpayer gives up the same proportion of total utility
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

324. The principle of 'vertical equity' in taxation means that:

     कPeople with greater ability to pay should pay more tax खEvery citizen should pay the same amount of tax गPeople with equal incomes should pay equal tax घTaxes should be collected at a convenient time
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

325. When a tax on a product is passed back by the producer to suppliers of raw materials or labour through lower purchase prices or wages, it is called:

     कBackward shifting खForward shifting गTax capitalisation घTax evasion
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

326. An advantage of an ad valorem duty over a specific duty is that:

     कIt is easier to assess because no valuation is needed खIt cannot be evaded by undervaluation गRevenue automatically rises with the prices of goods घIt falls only on low-priced goods
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

327. Which of the following is NOT one of Adam Smith's four canons of taxation?

     कEquality खCertainty गConvenience घProductivity
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

328. The 'minimum aggregate sacrifice' version of the sacrifice theory of taxation leads to:

     कEqual tax for everyone खProportional taxation गSteeply progressive taxation, taxing the highest incomes first घRegressive taxation
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

329. When a VAT-registered person closes the business permanently, the appropriate step regarding VAT is:

     कContinue filing returns forever खTransfer the registration to any buyer गConvert it into income tax registration automatically घApply for cancellation (deregistration) of VAT registration after settling liabilities
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

330. To claim input tax credit, a VAT tax invoice for a purchase should generally show, among other things:

     कOnly the total amount paid खThe supplier's and the buyer's name, address and PAN, the taxable value and the VAT amount गOnly the buyer's bank account number घThe supplier's income tax liability
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।