Assertion (A): Indirect Taxes are regressive in their impact. Reason (R): They are levied at a uniform rate irrespective of the income level of the consumer. MCQ with Answer and Explanation

Assertion (A): Indirect Taxes are regressive in their impact. Reason (R): They are levied at a uniform rate irrespective of the income level of the consumer.
A. Both A and R are true but R is not the correct explanation of A
B. A is true but R is false
C. Both A and R are true and R is the correct explanation of A
D. A is false but R is true
Answer: Option C
Solution (By JKSSB Mock Tests)
Because indirect taxes (like GST) are charged flatly on goods, lower-income people pay a higher proportion of their income, causing a regressive effect.

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Practice More Accountancy and Book Keeping Questions

Question #1
In a bank reconciliation statement, an overdraft as per the cash book will be increased by:
A. Cheques deposited but not credited
B. Interest allowed by bank
C. Direct deposit by customer
D. Cheques issued but not presented for payment

Correct Answer: Option D


Explanation:
Cheques issued but not presented reduce the bank balance, so they are added to the overdraft balance as per the cash book to reconcile with the pass book.

Question #2
The 'Interest Coverage Ratio' is:
A. Sales / Interest
B. EBIT / Interest
C. Equity / Interest
D. Net profit / Interest

Correct Answer: Option B


Explanation:
Interest coverage ratio = Earnings before interest and taxes (EBIT) / Interest expense.

Question #3
The 'Dual GST' model in India comprises:
A. Only IGST
B. CGST and IGST
C. CGST and SGST/UTGST
D. Only CGST

Correct Answer: Option C


Explanation:
Dual GST includes Central GST and State GST simultaneously on intra-state supplies.