Tax Book 2023

Taxation System Chapter- 01

CA CAF- 6 PAST PAPERS THEORECTICAL QUESTIONS

Q. NO. 7 (a) Spring 2022

State any four non-revenue objectives which the government achieves by imposing taxation.

Q. NO. 7 (b) Spring 2022

Discuss any three principles of a sound tax system.

Q. NO. 8 (a) Autumn 2019

i. Briefly discuss three broad principles for levy of taxes.

ii. Briefly explain any three indirect taxes applicable in Pakistan.

Q. NO. 7 (b) AUTUMN 2018

State one objective of tax laws in each of the following cases:

iii. High tax rate on high income

iv. Higher taxes on import of luxury goods

v. Tax credit on donations to approved institutions

vi. Tax credit on investments

vii. Creation of tax free zones

viii. Tax on income of individuals and companies

ix. Tax on transactions not made through normal banking channel

x. Zero rating under the Sales Tax Act, 1990

Q. NO. 7 (a) AUTUMN 2018

Briefly explain indirect taxes applicable in Pakistan

Q. NO. 7(a) Autumn 201 6

List any seven responsibilities of tax administrators emanating from best ethical practices.

Q. NO. 7(b) Spring 2016

‘Besides financing government operational expenditures, taxation is also utilized as a tool to carry out the
national objective of social and economic development.’ List any five non-revenue objectives of taxation.

Q.NO.9 Spring 2015 State any five ways through which taxes can be used for development of the country.

Q.NO.10 Spring 2015 Briefly explain any three indirect taxes applicable in Pakistan.

Q.NO.7 Autumn 2014 The primary objective of a taxation system is to collect revenue. You are required to

list the other objectives (non-revenue) which a taxation system can achieve.