Public Finance & Taxation Theory

What is the primary goal when Spain's public sector is funded?

Which of the following best describes a tax?

What distinguishes a tax from other compulsory payments?

Under what condition a compulsory payment becomes a tax?

What economic nature does a public limited company dividend received by the Junta de Andalucía have as public revenue?

What is the key characteristic of an indirect tax?

What best describes the tax rates applied to taxes?

What does the horizontal equity principle of taxation demand?

What is the fundamental goal of the tax principle of redistribution?

How the tax principle of redistribution improve income equality?

What is the formula to calculates tax burden?

Individual A has an income of CU1,000 and B CU2,000

Suppose Individual A earns 100,000 euros per year and Individual B 10,000 euros.

What is a good taxation strategy for married couples in a proportional Personal Income Tax?

When does peronal income tax start and end?

The linear income tax model is characterized by what?

Who pays corporate income tax is a tax?

What kind of profit does Corporate income tax apply to?

What is the purpose of the "Tobin's tax"?

What kind of wealth, from natural persons is intended to be leviedin the net wealth tax?

What does Transfer taxes intended to target for taxation?

What kind of tax is the tax on personal expenditure?

VAT, reduce rate of taxation can be classified as?

What does Spain charges a French entrepreneur selling a product?

What does VAT tax applied in countries intended for?

Is tax on personal expenditure direct or Indirect?

What kind of stocks that net tax intends to level?

Individual A has an income of CU100 and Income B CU200 and rate of 10% is applied. What will be tax payables?

Where is taxes/GDP usually defined as?

What is NOT right to identify as a direct tax

The taxation principle of equality requires at least what?

Where is Spanish public sector mainly financed by what?

What is more favorable as a taxing options for married couples in a single tax scale applicable to all types of families , single, married, married with children?

Who is normally taxable for VAT in countries?

A fee is a public revenue that is charged for what? (public services)

What can a "Tributo" identified as?

If a Spanish public entity receives dividends from a public limited company, how is this classified as public revenue?

How are tax rates generally structured for taxes?

Corporate income tax is applied to profits that are:

In the circular flow of income and expenditure, where the tax on motor vehicles ownership is supposed to be located?

Assume the regional parliament approves a new fee for the creation of public limited companies, and it´s coercitive and unrequited. What can the new company tax be economically qualified as?

Social contributions, identified as:

Which of the options are correct in public revenue, to social contributions, can be identified as?

If we consider personal income tax was designed to be progressive, what's needed for it to improve its distribution?

What is a direct tax?

What does horizontal principle in taxation provides?

Why its necesary the existence of tax fraud?

As an economical term, consumption tax includes which of the following?

If we have a linear tax system, what makes it an ethical option?

How can we get the tax burden from a country?

How does the application of differentiated bases such as savings and general, affect the structure of IRPF (Personal Income Tax) since 2007 in Spain?

If social contributions aren't strictly taxes, how can they be correctly identify?

What characterises a situation where there is equality in tax?