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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The 'marginal tax rate' is the rate of tax applicable to:
सही उत्तर: ग) The last (additional) rupee of income
The marginal rate is the rate on an extra unit of income, while the average rate is total tax divided by total income.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A tax in which the rate increases with income but at a diminishing rate (rising slowly towards a maximum) is called a:
सही उत्तर: क) Degressive tax
A degressive tax is mildly progressive: rates rise with income, but the increase slows down and levels off.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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When an indirect tax is imposed on a commodity whose demand is highly inelastic, the burden of the tax falls mainly on:
सही उत्तर: ख) Consumers
With inelastic demand, buyers do not reduce purchases much, so sellers can pass most of the tax on to consumers through higher prices.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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The 'incidence' of a tax refers to:
सही उत्तर: क) The person who ultimately bears the money burden of the tax
Incidence is the final resting point of the tax burden, which may differ from the point of impact if the tax is shifted.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Goods with a customs value of Rs 2,50,000 attract customs duty at 20% ad valorem. What is the customs duty?
सही उत्तर: ग) Rs 50,000
Ad valorem duty is a percentage of value: 2,50,000 × 20% = Rs 50,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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An excise duty of Rs 50 per litre of liquor, irrespective of its price, is an example of a:
सही उत्तर: क) Specific duty
A specific duty is fixed per physical unit (litre, kg, piece) rather than as a percentage of value.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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'Horizontal equity' in taxation means that:
सही उत्तर: ग) Persons with equal ability to pay should pay equal amounts of tax
Horizontal equity requires equal treatment of equals, i.e. taxpayers in the same economic position bear the same tax.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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The principle that citizens should pay taxes in proportion to the services or advantages they receive from the government is called the:
सही उत्तर: घ) Benefit principle
The benefit principle links the tax a person pays to the benefits he or she receives from public services.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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The canon of elasticity in taxation means that:
सही उत्तर: घ) Tax revenue can be increased or decreased according to the needs of the government
An elastic tax system allows revenue to be adjusted (e.g. by rate changes) as the state's financial needs change.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Collecting land revenue from farmers just after the harvest, when they have money, best illustrates which canon of taxation?
सही उत्तर: घ) Canon of convenience
The canon of convenience says a tax should be levied at the time and in the manner most convenient for the taxpayer to pay.
💬 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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