Taxes and Taxation (RIU Tantalum) Control

Examination work number 1.

Question No. 1. Define the essence of the principle of convenience:
1) the tax must be levied at such a time and in such a way as to provide the greatest convenience for the payers;
2) the tax must be levied according to a rational system;
3) the method and time of payment must be known to the taxpayer in advance;
4) the tax must be collected in such a way as to be convenient for the tax authority;
5) the tax authorities must independently calculate the amount of tax and notify the taxpayer.

Question number 2. What is the principle of taxation formulated by Adam Smith:
1) the principle of justice;
2) the principle of urgency;
3) the principle of elasticity;
4) the principle of reliability;
5) the principle of payment.

Question No. 3. Regional or local taxes and (or) fees not provided for by the Tax Code of the Russian Federation:
1) can be installed only for Moscow and St. Petersburg;
2) can be established for only one tax period;
3) can be installed only in the territories of municipalities.
4) cannot be installed;
5) can be established when a state of emergency is declared in the country.

Question No. 4. Local taxes and fees are required to pay in the territories:
1) the relevant municipalities;
2) the corresponding constituent entities of the Russian Federation;
3) the relevant property formations or constituent entities of the Russian Federation;
4) the relevant entities belonging to the city-forming companies;
5) relevant free trade zones.

Question number 5. Tax is:
1) compulsory, individual, gratuitous or reimbursable payment collected from organizations and individuals;
2) compulsory, individual, non-repayable contribution collected from organizations and individuals;
3) compulsory, individual, free payment collected from organizations and individuals.
4) voluntary, individual, free payment collected from organizations and individuals;
5) compulsory, collective, free payment collected from organizations and individuals.