The purposes of tax classification are *

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a. Tax policy planning
b. Tax administration
c. a & b
 
d. Neither a or b

 
A regressive tax has the following characteristics *
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a. the tax rates increase when the tax bases increase
b. the tax rates decrease when the tax bases increase
 
c. the tax rates remain unchanged when the tax bases increase
d. the tax rates decrease when the tax bases decrease

 
The origin principle states that... *
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a. goods and services are taxed at the country of consumption
b. incomes are taxed at the country of origins
c.incomes are taxed at the country of residence
d. goods and services are taxed at the country of production
 
 
The destination principle states that... *
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a. goods and services are taxed at the country of consumption
 
b. incomes are taxed at the country of origins
c.incomes are taxed at the country of residence
d. goods and services are taxed at the country of production

 
The principle of taxing on residence status states that... *
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a. goods and services are taxed at the country of consumption
b. incomes are taxed at the country of origins
c.incomes are taxed at the country of residence
 
d. goods and services are taxed at the country of production

 
The principle of taxing on income origin states that... *
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a. goods and services are taxed at the country of consumption
b. incomes are taxed at the country of origins
 
c.incomes are taxed at the country of residence
d. goods and services are taxed at the country of production

 
Which principles are used to tax consumption taxes? (multiple answers) *
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a. the principle of taxing on residence status
b. the principle of taxing on income origin
 
c. the origin principle
d. the principle of taxing on annual income
e. the principle of taxing on current taxable income
 
g. the destination principle

 
Which principles are used to tax income taxes? (multiple answers) *
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a. the principle of taxing on residence status
b. the principle of taxing on income origin
c. the origin principle
d. the principle of taxing on annual income
 
e. the principle of taxing on current taxable income
 
g. the destination principle

 
Which taxing principle discriminate between imported goods and domestic goods *
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a. the origin principle
 
b. the principle of taxing on income origin
c. the destination principle
d. the principle of taxing on annual income

 
The issue of double taxation means... *
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a. different consumption taxes are levied on a single product
 
b. one country levies income tax on a single income
c. two countries levy income taxes on a single income
d. only one consumption tax is levied on a single product

 
To avoid the issue of double taxation, different countries often take this action ...  *
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a. signing tax treaties
 
b. no action needed
c. avoid levy income tax on incomes originated from foreign countries
d. none of these above

 
Based on issuing authority, taxes are classified into *
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a. Direct tax and Indirect tax
b. Income tax, Asset tax, and Consumption tax
c. National tax and Local tax
 
d. None of these above

 
Base on taxation bases, taxes are classified into ... (choose multiple answers) *
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a. Direct tax
b. Income tax
 
c. Indirect tax
d. Asset tax
 
e. Consumption tax
g. National tax
h. Local tax

 
Base on taxation methods, taxes are classified into ... (choose multiple answers) *
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a. Direct tax
 
b. Income tax
 
c. Indirect tax
d. Asset tax
e. Consumption tax
g. National tax
h. Local tax

 
Direct tax has the following characteristics (multiple answers) *
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a. Levies directly on income or asset of taxpayers
 
b. Levies indirectly through prices of goods and services consumed
 
c. The tax payer and tax bearer are the same person
d. The tax payer and tax bearer are different persons

 
Indirect tax has the following characteristics (multiple answers) *
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a. Levies directly on income or asset of taxpayers
b. Levies indirectly through prices of goods and services consumed
c. The tax payer and tax bearer are the same person
 
d. The tax payer and tax bearer are different persons
 
 
Which of the following taxes are direct taxes? (multiple answers) *
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A. VAT
B. Corporate Income Tax
 
C. Personal Income Tax
 
D. Import tax & Export tax
E. Excise tax

 
Which of the following taxes are indirect taxes? (multiple answers) *
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A. VAT
B. Corporate Income Tax
 
C. Personal Income Tax
 
D. Import tax & Export tax
E. Excise tax

 
Taxable objects are ... *
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a. the persons who bear the tax
b. the persons who pay the tax
c. the objects being taxed
 
d. a & b

 
To calculate a tax payable amount, the following information is needed: *
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a. Tax payers & Tax bases
b. Tax payers & Tax rates
c. Tax rates
d. Tax bases & Tax rates