SET 1

What is the direct reason leading to the emergence

• The assignment of social labor

• The appearance of money

• The development of commodity production

• The foundation of the state

The relationship between the state and taxes is shown by:

• The foundation of the state is the direct cause of the appearance of taxes

• The most fundamental role of taxes is to secure revenues for the state budget

• The development of the tax system is closely linked to the development of the state system

• All of the above

In the initial foundation time, the state generated its revenue by:

• Encouraging the contributions of residents

• Borrowing from residents

• Using power to force people to pay taxes

• All of the above are correct

What was the primitive form of tax collection?

• Commodity

• Money

• No tax

• Depending on taxpayers' ability

Through the historical development stages of tax, it can be said that Viet am officially had an uniform tax system applied nationwide from

• 1954

• 1975

• 1990

• 2009

Which of the following is considered double taxation?

• Multiple different taxes on the same item (ex: xăng dầu có thuế bvmt, VAT...)

• The same taxable item is taxed twice

• Multiple taxable items are subject to the same tax

• The taxable item is subject to an excessive high tax rate (do ảnh hưởng sk nên bị đánh thuế cao hơn - thuốc lá)

What is the most fundamental characteristic of taxes?

• Distribution (tính phân phối)

• Moderation

• Mandatory (tính bắt buộc)

• Heterogeneity

The 2 characteristics of taxes are:

• Moderation and mandatory

• Distribution and mandatory

• Heterogeneity and moderation

• Mandatory and heterogeneity

The heterogeneity of taxes is reflected in:

• The benefits of the state and the tax bearer are not equal

• The benefits of the state and the taxpayer are not equal

• The benefits of the taxpayer and the tax bearer are not equal

• The tax bearer's benefits and the the amount of the tax paid are not equal

To which part of a country's financial system are taxes directly related?

• Currency

• Banking

• State budget

• Employment