Tax Book 2023

Ethics in Tax Laws Chapter- 02

CA CAF- 6 PAST PAPERS THEORECTICAL QUESTIONS

Q. No. 8 Spring 2020

a) List any seven responsibilities of tax administrators arising from best ethical practices.

b) State any six ethical issues which the administrators may face while discharging their

duties.

Q.NO.8 Autumn 2017

(a) Briefly describe the pillars/principles of tax administration which meant to safeguard the interest of

taxpayers and avoid abuse of powers by the administrators.

(b) Differentiate between the terms ‘Tax evasion’ and ‘Tax avoidance’. Give one example in each case.

(c) List any six ethical issues that which administrators may face while discharging their duties.

Q. NO. 7 Spring 2016

List any six ethical issues which may be faced by tax administration authorities while discharging their

duties under the four pillars of tax administration.

Q.7 September 2015
Briefly describe any three main canons of taxation which can be helpful in formulating a good tax
system.
Q.NO.8 Autumn 2014
Briefly explain the ethical responsibilities of the tax implementing authorities.