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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Arranging one's affairs within the law to reduce tax liability, for example by claiming allowable deductions, is called:
सही उत्तर: ख) Tax planning
Tax planning is legitimate use of provisions the law intends to give. Evasion and fraud are illegal under-payment of tax.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Deliberately hiding income or inflating expenses to pay less tax than legally due is:
सही उत्तर: घ) Tax evasion
Tax evasion is illegal because it involves concealment or misrepresentation. Tax avoidance uses legal means, though aggressive avoidance may be challenged by anti-avoidance rules.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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When a manufacturer passes an excise duty on to consumers through higher prices, this is called:
सही उत्तर: क) Forward shifting
Moving the burden towards buyers via higher prices is forward shifting. Backward shifting is passing it to suppliers of inputs through lower purchase prices.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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The initial burden of a tax on the person from whom it is legally collected is known as:
सही उत्तर: ग) Impact of tax
Impact is the first point of contact of the tax, on the person legally liable to pay it. Incidence is the final burden after the tax is shifted.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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The final resting place of the money burden of a tax, i.e. the person who ultimately bears it, is called the:
सही उत्तर: क) Incidence of tax
Incidence is where the burden finally rests after any shifting. Impact is the initial burden on the person who first pays the tax to the government.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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According to the canon of economy, a good tax should:
सही उत्तर: ख) Have the lowest possible cost of collection
The canon of economy requires the cost of collecting a tax to be small compared with the revenue. Ability to pay belongs to the canon of equality.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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The canon of taxation which states that a tax should be collected at the time and in the manner most suitable for the taxpayer is the canon of:
सही उत्तर: घ) Convenience
The canon of convenience is about when and how the tax is collected, e.g. land revenue at harvest time. Certainty is about the taxpayer knowing the amount, time and manner of payment in advance.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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The four classic 'canons of taxation' (equality, certainty, convenience and economy) were laid down by:
सही उत्तर: ग) Adam Smith
Adam Smith set out the four canons in 'The Wealth of Nations' (1776). Keynes is linked to fiscal policy and aggregate demand, not to the canons of taxation.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Nepal's income year (fiscal year) begins on:
सही उत्तर: क) Shrawan 1 (around mid-July)
Nepal's fiscal/income year runs from Shrawan 1 to Ashadh end.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A tax system in which the tax rate increases as taxable income increases is called:
सही उत्तर: घ) Progressive tax
In a progressive tax, higher incomes face higher rates.
💬 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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