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

31. Under IAS 12, deferred tax arising on the revaluation of property, plant and equipment, where the revaluation surplus is credited to equity, is recognised in:

    कProfit or loss for the year खRetained earnings directly गOther comprehensive income घShare capital
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

32. The Ricardian equivalence proposition states that:

    कDirect and indirect taxes have the same incidence खFinancing government spending by borrowing or by current taxes has the same effect on private consumption, because people save in anticipation of future taxes गTax revenue always equals government spending घAll taxes are eventually shifted to land
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

33. The 'inflation tax' refers to:

    कThe loss of purchasing power suffered by holders of money when the government finances spending by creating money खA tax charged on price increases by traders गIndexation of tax slabs घA special VAT rate during inflation
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

34. 'Escheat' as a source of public revenue refers to:

    कFines imposed by courts खFees for issuing licences गCustoms duty on luxury goods घProperty that passes to the state when a person dies without a will and without legal heirs
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

35. Which of the following charges is the clearest example of applying the benefit principle?

    कProgressive income tax खWealth tax गA toll charged to users of a highway घInheritance tax
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

36. A tax schedule is T = 0.2Y − 20,000 for incomes above Rs 1,00,000. For a person with income Y = Rs 2,00,000, the average and marginal tax rates are:

    क20% and 20% ख10% and 20% ग20% and 10% घ10% and 10%
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

37. A per-unit tax imposed on a good whose demand is perfectly inelastic causes:

    कNo deadweight loss, because the quantity bought does not change खThe largest possible deadweight loss गThe entire burden to fall on producers घThe quantity traded to fall to zero
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

38. A monopolist facing a linear demand curve and constant marginal cost is subjected to a tax of Rs 10 per unit. By how much does the profit-maximising price rise?

    कRs 10 खRs 20 गNil घRs 5
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

39. A lump-sum tax imposed on a monopolist's profit (not varying with output) will in the short run:

    कRaise the monopoly price by the amount of the tax खReduce output to zero गLeave the profit-maximising price and output unchanged, with the burden borne by the monopolist घBe shifted fully to consumers
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

40. For a VAT-registered business, output VAT collected from customers is recorded in its books as:

    कSales revenue खA liability payable to the government गOther income घA reduction of purchases
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।