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 'excess burden' (deadweight loss) of a tax is:
सही उत्तर: घ) The loss of economic welfare over and above the revenue collected, caused by changes in behaviour
Excess burden arises because the tax distorts choices, causing a welfare loss in addition to the amount transferred to the government as revenue.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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In economics, the 'tax wedge' created by an indirect tax refers to:
सही उत्तर: ग) The difference between the price paid by buyers and the price received by sellers
A tax drives a wedge between the gross price buyers pay and the net price sellers keep; the gap equals the tax per unit.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under the 'equal absolute sacrifice' version of the sacrifice theory of taxation, taxes should be distributed so that:
सही उत्तर: क) Each taxpayer gives up the same total amount of utility
Equal absolute sacrifice requires the loss of utility from paying tax to be the same in absolute terms for every taxpayer; equal proportional and minimum aggregate sacrifice are different versions.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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The principle of 'vertical equity' in taxation means that:
सही उत्तर: क) People with greater ability to pay should pay more tax
Vertical equity concerns unequals: those with higher ability to pay should bear a larger tax burden, which supports progressive taxation.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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When a tax on a product is passed back by the producer to suppliers of raw materials or labour through lower purchase prices or wages, it is called:
सही उत्तर: क) Backward shifting
Forward shifting passes the tax to buyers; backward shifting passes it to suppliers of inputs.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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An advantage of an ad valorem duty over a specific duty is that:
सही उत्तर: ग) Revenue automatically rises with the prices of goods
Since ad valorem duty is a percentage of value, revenue keeps pace with price increases; a specific duty does not.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Which of the following is NOT one of Adam Smith's four canons of taxation?
सही उत्तर: घ) Productivity
Adam Smith gave the canons of equality, certainty, convenience and economy; productivity was added later by other economists.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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The 'minimum aggregate sacrifice' version of the sacrifice theory of taxation leads to:
सही उत्तर: ग) Steeply progressive taxation, taxing the highest incomes first
Minimising total sacrifice (with diminishing marginal utility of income) means taxing top incomes first, implying highly progressive taxes.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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When a VAT-registered person closes the business permanently, the appropriate step regarding VAT is:
सही उत्तर: घ) Apply for cancellation (deregistration) of VAT registration after settling liabilities
A registrant who ceases taxable activity applies for cancellation of registration and settles VAT due, including on remaining stock where applicable.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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To claim input tax credit, a VAT tax invoice for a purchase should generally show, among other things:
सही उत्तर: ख) The supplier's and the buyer's name, address and PAN, the taxable value and the VAT amount
A valid tax invoice must identify both parties with PAN and separately show the taxable value and VAT; credit is claimed on its basis.
💬 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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