Tests Evolution of the theory of taxation
1. Who was the founder of the theory of taxation:
a) Karl Marx;
b) David Ricardo;
c) Adam Smith?
2. To which period do the first systematized tax studies relate:
a) by the 12th century;
b) by the XVIII century;
c) by the nineteenth century?
3. Which of the foreign economists has established a relationship between the tax rate and tax revenues:
(a) J. Keynes;
b) A. Wagner;
c) A. Laffer?
4. Whose interests reflected the principles of taxation developed by Adam Smith:
a) States;
b) taxpayers;
c) the state and taxpayers?
5. J. Keynes was a supporter:
a) high taxes;
b) low taxes;
c) moderate taxes.
6. A. Laffer established the dependence:
a) between taxes and prices;
b) between taxes and consumer demand;
c) between the tax rate and tax revenues.
7. VI Lenin was an adherent:
a) indirect taxation;
direct taxation;
c) proportional taxation.
8. K. Wicksell was an economist:
a) American;
b) English;
c) Swedish.
9- Which of the economist scholars was opposed to Keynesianism:
(a) P. Samuelson;
b) A. Laffer;
c) M. Friedman?
10. Based on the teachings of an economist, the tax reform was carried out in the USA in 1970-1980:
a) A. Laffer;
b) J. Keynes;
c) A. Smith?