Tests Elements of tax and methods of levying taxes
1. The tax is:
a) compulsory payment levied from legal entities and individuals;
b) compulsory individual payment, levied from legal entities and individuals;
c) compulsory individual gratuitous payment levied from legal entities and individuals in order to form public finances.
2. Which of the following elements of taxation is not mandatory for tax purposes:
a) the tax base;
b) the tax rate;
c) tax incentives?
3. The tax rate is:
a) a percentage of the object of taxation;
b) the amount of tax accruals per unit of the tax base;
c) a fixed amount from the object of taxation.
4 Which of the ways of tax payment presupposes the imposition of tax in the budget of the appropriate level before the receipt of income:
a) at the source of payment;
b) on the declaration;
c) when is the tax calculated by the tax authority?
5. Progressive taxation is:
a) reduction of the tax rate with the growth of the tax base;
b) an increase in the tax rate with the growth of the tax base;
c) when the tax rate does not change.
6. When the payer and the tax bearer are one person:
a) with indirect taxation;
b) with direct taxation;
c) can never be one person?
7. The tax base is:
a) subject to taxation;
b) the cost, physical, other characteristics of the object of taxation;
c) the period after which the obligation arises to calculate and pay the tax.
8. The duty to pay tax arises if:
a) the tax rate and the tax period are established;
b) objects of taxation and tax privileges are established;
c) established taxpayers and all elements of taxation.