Tax and Taxation (RIU Tantal) Seminars

Seminar No. 1.

Question No. 1. The main difference between collection and tax is:
1) there is a requirement for gratuitous payment;
2) in the absence of a requirement for gratuitous payment;
3) there is a condition that entails the payment or non-payment of the fee.

Question No. 2. Indicate two sources from which the tax can be paid?
1) accounts receivable and budgetary subsidies of the taxpayer;
2) income and capital of the taxpayer;
3) deferred income and reserve capital of the taxpayer.

Question No. 3. The tax rate (tax rate) refers to:
1) to the elements of the tax;
2) to the structure of the tax;
3) tax planning.

Question No. 4. How is the social function of taxes manifested?
1) in the transfer of taxes to special accounts and the formation of off-budget funds.
2) in the transfer of taxes to special reserve funds of a social orientation;
3) in the application of tax methods to support social security and social insurance.

Question No. 5. A tax holder is a person who:
1) actually pays tax;
2) Calculates the amount of tax for the reporting period;
3) Monitors compliance with tax payment deadlines.

Question No. 6. Taxes have the following functions:
1) managing, regulating and collective;
2) fiscal, economic and control;
3) planned, actual and operational.

Question No. 7. Which author, and in which book, most vividly and accurately formulated the principles of taxation?
1) K. Metternich (1773-1859) in his book "Research on tax liability";
2) Adam Smith (1723-1790) in his book "A Study on the Nature and Causes of the Wealth of Nations";
3) L. Erhard (1756-1811) in the book "Welfare for All".

Question No. 8. Who is the subject of taxation?
1) a person who has a legal obligation to pay tax at the expense of borrowed funds (organization or individual);
2) a person who is legally obliged to pay tax at his own expense (organization or individual);
3) a person who is obliged to transfer the obligation to pay tax to a special body created by organizations or individuals.

Question No. 9. The idea of ​​a spontaneous market as a self-regulating system of economy turned out to be in practice:
1) erroneous;
2) correct;
3) requiring minor revision.

Question No. 10. What system is an integral part of the financial system?
1) marketing system;
2) discount system;
3) tax system.

Question No. 11. What does the concept of "flat tax rate" mean?
1) a fixed amount of tax is determined for each unit of income, regardless of the amount of income.
2) the percentage for the payment of tax is determined by the amount of income received.
3) the amount of the income received is determined by a progressive percentage for the payment of tax, which increases as the taxable object increases.

Question No. 12. When does the distributional subfunction of taxes appear?
1) in the distribution and redistribution of national income;
2) when distributing the income of the stabilization fund;
3) in the distribution and redistribution of gross domestic product.