Founded 1991 by Md.

Alimullah Miyan
4 Embankment Drive Road (Off Dhaka-Ashulia Road), Sector 10, Uttara Model Town, Dhaka 1230, Bangladesh
Phone: 892 3471, 892 3469-70, 896 3523-27, 01714 014933, Fax: 892 2625, miyan@iubat.edu www.iubat.edu

College of Business Administration (CBA)

Final exam- Summer’ 2020
Program: BBA
Course Instructors: Shaikh S.A Waliullah
Course Code: ACC 303 Time: 1 hr
Course Title: Taxation Full Marks: 100
Section: B Date: 21/07/2020
Time: 8:00am-9:00am Marks: 100 marks

Exam rules: You will have 3 hours to write the answers from the questions given
below and convert your answer script into pdf file and send it to the following
email address: shaikh.waliullah@iubat.edu

Answer all of the following questions

1. What do you understand by special assessment and betterment levy, why it is

considered as non-tax revenue? 15

2. Taxes are compulsory payment to government without expectation of direct

return in benefit to the tax payer – Explain. 15

3. Tax reduces the inequalities in income and wealth- Discuss. 15

4. Discuss Regressive tax with graphical representation. 15

5. Define Direct Tax. 10

6. Define Local Tax. 10

7. Define Income Tax. 10

8. Write two characteristics of Income tax. 10

Contact No. 01947516662, (cell phone and WhatsApp)

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