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

311. 'Capitalisation of a tax' occurs when a permanent tax on an income-yielding asset such as land:

     कIs paid out of the capital of the buyer each year खIs added to the capital of the government गIs converted into a one-time capital levy घReduces the asset's price, so the owner at the time the tax is imposed bears its burden
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

312. The proposal to tax individuals on their consumption expenditure rather than on their income is especially associated with:

     कArthur Laffer खDavid Ricardo गNicholas Kaldor घAdam Smith
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

313. The 'tax gap' of a country refers to:

     कThe difference between the tax legally owed and the tax actually collected खThe difference between direct and indirect tax revenue गThe difference between tax rates of two countries घThe difference between budgeted expenditure and tax revenue
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

314. The canon of simplicity in taxation requires that a tax system should be:

     कPlain and easy for taxpayers to understand and comply with खApplied only to large businesses गLevied at a single uniform rate on all goods घCollected only once a year
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

315. The canon of productivity in taxation, added by later writers to Adam Smith's canons, means that a tax should:

     कYield sufficient revenue to the government खBe easy for ordinary people to understand गBe paid at a time convenient to the taxpayer घBe levied only on productive enterprises
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

316. A wealth tax differs from an income tax in that a wealth tax is levied on:

     कImports at the border खGoods at the time of sale गIncome earned during a period घThe value of net assets owned at a point in time
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

317. High excise duties on tobacco and alcohol, intended partly to discourage their consumption, are commonly called:

     कWealth taxes खWindfall taxes गPoll taxes घSin taxes
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

318. A tax whose revenue is legally set aside for a specific purpose, such as road maintenance, is called a/an:

     कLump-sum tax खEarmarked tax गProgressive tax घIndirect tax
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

319. The Ramsey rule of optimal commodity taxation suggests that, to minimise excess burden, tax rates should be:

     कEqual on all goods regardless of elasticity खHigher on goods with less elastic demand गZero on necessities and highest on luxuries घHigher on goods with more elastic demand
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

320. If the supply of a commodity is perfectly inelastic, the burden of a tax imposed on that commodity falls:

     कEntirely on the sellers (producers) खOn the government through lower revenue गEntirely on the buyers (consumers) घEqually on buyers and sellers
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।