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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A country collects tax revenue of Rs 900 billion when its GDP is Rs 4,500 billion. Its tax-to-GDP ratio is:
सही उत्तर: ग) 20%
Tax-to-GDP ratio = 900/4,500 × 100 = 20%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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With no change in tax rates or tax laws, tax revenue rises by 12% when GDP rises by 8%. The tax elasticity is:
सही उत्तर: ख) 1.5
Tax elasticity = % change in tax revenue / % change in GDP = 12/8 = 1.5.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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In a demand-supply diagram, an ad valorem tax on sellers, unlike a specific (per-unit) tax, causes the supply curve to:
सही उत्तर: क) Pivot upward, shifting by more at higher prices
An ad valorem tax is a percentage of price, so the vertical shift grows with price and the supply curve pivots; a specific tax gives a parallel shift.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A tax of Rs 10 per unit reduces the quantity traded from 1,000 units to 800 units. Assuming linear demand and supply curves, the deadweight loss is:
सही उत्तर: घ) Rs 1,000
Deadweight loss = ½ × tax × fall in quantity = ½ × 10 × 200 = Rs 1,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Before a tax of Rs 10 per unit, the market price of a good was Rs 50. After the tax the price paid by consumers rises to Rs 56. How is the tax burden shared?
सही उत्तर: ग) Consumers Rs 6, producers Rs 4
Consumers pay Rs 6 more (56 − 50); sellers now keep 56 − 10 = Rs 46, i.e. Rs 4 less than before.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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If the demand for a commodity is perfectly elastic, the burden of a per-unit tax on it falls:
सही उत्तर: ख) Entirely on the sellers
With perfectly elastic demand, the price paid by buyers cannot rise, so sellers absorb the whole tax.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A per-unit tax of Rs 30 is imposed on a good. The price elasticity of supply is 2 and the price elasticity of demand (absolute value) is 1. Using the standard approximation, how much of the tax is borne by consumers?
सही उत्तर: क) Rs 20
Consumers' share = Es/(Es + Ed) = 2/(2 + 1) = 2/3, so consumers bear 2/3 × 30 = Rs 20 and producers Rs 10.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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The cost-of-service principle of taxation holds that:
सही उत्तर: घ) Taxes should be charged according to the cost the government incurs in providing services to each taxpayer
Under the cost-of-service principle, each person pays according to the cost of the services the state provides to him or her, much like a price.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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The 'socio-political theory' of taxation, which holds that taxes should be used to correct social evils such as inequality of income, is associated with:
सही उत्तर: ग) Adolph Wagner
The German economist Adolph Wagner advocated using taxation as a tool to reduce inequalities and solve social problems.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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The maximum amount of tax that a community can bear without harmful effects on its production and welfare is called its:
सही उत्तर: ख) Taxable capacity
Taxable capacity is the upper limit of taxation a community can bear without undesirable effects on the economy.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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