Tests and how elements of the tax levy

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Tests Elements of tax and methods of levying taxes

• 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.

• Which of the following elements of taxation is not mandatory for tax purposes:

a) the tax base;

b) the tax rate;

c) tax incentives?

• 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?

• 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.

• When the payer and the tax bearer are one person:

a) with indirect taxation;

b) with direct taxation;

c) can never be one person?

• 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.

• 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.

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