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

411. The 'marginal tax rate' is the rate of tax applicable to:

     कThe total income divided by total tax खThe first slab of income only गThe last (additional) rupee of income घIncome from foreign sources only
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

412. A tax in which the rate increases with income but at a diminishing rate (rising slowly towards a maximum) is called a:

     कDegressive tax खRegressive tax गProportional tax घLump-sum tax
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

413. When an indirect tax is imposed on a commodity whose demand is highly inelastic, the burden of the tax falls mainly on:

     कProducers खConsumers गThe government घImporters of substitute goods
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

414. The 'incidence' of a tax refers to:

     कThe person who ultimately bears the money burden of the tax खThe person on whom the tax is legally imposed in the first instance गThe government office that collects the tax घThe date on which the tax becomes due
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

415. Goods with a customs value of Rs 2,50,000 attract customs duty at 20% ad valorem. What is the customs duty?

     कRs 20,000 खRs 25,000 गRs 50,000 घRs 5,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

416. An excise duty of Rs 50 per litre of liquor, irrespective of its price, is an example of a:

     कSpecific duty खAd valorem duty गProgressive tax घDirect tax
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

417. 'Horizontal equity' in taxation means that:

     कPersons with higher income should pay a higher proportion of tax खAll taxes should be indirect गPersons with equal ability to pay should pay equal amounts of tax घTax should be levied only on companies
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

418. The principle that citizens should pay taxes in proportion to the services or advantages they receive from the government is called the:

     कAbility-to-pay principle खCanon of productivity गSacrifice principle घBenefit principle
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

419. The canon of elasticity in taxation means that:

     कTax rates must never be changed खEvery citizen must pay the same amount of tax गTaxes should be paid in kind rather than cash घTax revenue can be increased or decreased according to the needs of the government
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

420. Collecting land revenue from farmers just after the harvest, when they have money, best illustrates which canon of taxation?

     कCanon of certainty खCanon of economy गCanon of diversity घCanon of convenience
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।