Rear. Principles TAXATION. and their lies. interpretati

Tests

1. How much taxation principles developed by Adam Smith:

a) 7; 6) 4; c) 10?

2. Why is the tax principles developed by Adam Smith, have been adjusted by the German economist Adolph Wagner:

a) they do not reflect the interests of taxpayers;

b) they did not reflect the interests of the state;

c) they do not reflect the interests of either the State or the taxpayer?

3. What principles of taxation reflects the interests of the state:

a) Definitions;

b) ease;

c) the mobility of taxation?

4. What is the principle of universalization of taxation:

a) to pay taxes should be easy;

b) All citizens must pay taxes commensurate with their income;

c) there should be no differentiation of taxes on a territorial, ethnic and other grounds?

5. What is the principle of transparency of taxation:

a) the same object should be taxed only one species and only once during the period established by the legislation;

b) all tax laws must be officially published;

c) The tax rates should encourage entrepreneurial activity?

6. What is the principle of priority of taxation:

a) the tax laws should take precedence over other laws governing tax relations;

b) taxes should be sufficient to cover government spending;

c) Taxpayers should be convenient to pay taxes?

7- What is the taxation principle of proportionality:

a) taxes should be a source of coverage of public spending at the same time stimulate economic growth;

b) the costs of tax collection must not exceed tax revenue;

c) after tax from the taxpayer should be sufficient means of subsistence?

8. What is the principle of the legal form of the establishment of the tax:

a) The State should have the right to cancel the old and new taxes;

b) the time, place and method of payment of the tax should be known in advance to the taxpayer;

c) the requirement of payment of the tax should follow the law?

9. Whose interests should be taken into account when building an effective state system of taxation:

a) the State;

b) the taxpayer;

c) the state and taxpayers?

10. What is the principle of sufficiency of taxation:

a) All citizens must pay taxes in proportion to income received;

b) taxes should be enough to cover the cost of the state;

c) after tax from the citizens should remain sufficient funds for existence?

11. Which of the principles states that the cost of collecting taxes improperly have more tax revenue:

a) the principle of equality and justice;

b) the principle of elasticity;

c) the principle of parsimony?

12. The implementation of the principle of equity in more is achieved by:

a) progressive taxation;

b) the proportional taxation;

c) regressive taxation.