The subject of taxation consists of objects of the material world, with the existence of which the law relates the occurrence of tax obligations. Objects of taxation can be both objects of the material world and intangible goods. If you study income tax and need to pass an exam, you need to know where to find income tax test questions answers.
MCQ on Income Tax With Answers
- by the subject
- by the territory
- by design
- the rights.
- activities and their results. Among the rights as objects of taxation, it is possible to allocate the rights of property and non-property.
Property rights (rights to property objects) consist of:
– ownership (land, cars, property of the enterprise).
– the right to use (land, etc.).
Non-property rights (rights to non-property objects) consist of:
– the right to use (the name “USA,” local symbols, etc.).
– the right to engage in certain activities (licensing fees).
exportation or importation into the territory of the country (customs duty).
sale of goods (excises).
operations with securities, etc.
extraction of minerals (payments for the right to use subsoil), etc.
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