የ12ኛ ክፍል ውጤት ወጥቷል፤ ውጤትዎን የሚያዩበት መንገድ

የምዕራፍ ማስታወሻዎችና የመልመጃ ጥያቄዎች

የ12ኛ ክፍል ኢኮኖሚክስ ምዕራፍ 5፦ የታክስ ንድፈ ሀሳብ እና ተግባር

በዚህ ገጽ ያለው ሁሉ ለ12ኛ ክፍል የኢኮኖሚክስ መፅሐፍ ምዕራፍ 5 ነው፦ ምዕራፉ የሚሸፍነው፣ አጭር ማስታወሻዎቹ፣ የመልመጃ ጥያቄዎች ከመልሶቻቸው ጋር፣ እና ቪዲዮ ባለበት የትምህርቱ ቪዲዮ።

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የምዕራፍ 5 የመልመጃ ጥያቄዎች
103–121
የምዕራፍ 5 የመፅሐፍ ገጾች

ምዕራፍ 5 የሚሸፍነው

  1. 1.Taxes: Definition, Principles, Objectives and Classifications
  2. 2.Definition and Terminologies in Taxation
  3. 3.Objectives of Taxation
  4. 4.Principles of Taxation
  5. 5.Characteristics of a Good Tax System
  6. 6.Classification of Taxes
  7. 7.Major Categories and Sources of Taxes
  8. 8.Approaches to Tax Equity
  9. 9.The Benefits Approach
  10. 10.The Ability-to-pay Approach
  11. 11.Tax System and Structure in Ethiopia
  12. 12.Types of Tax and Tax Accounting in Ethiopia
  13. 13.Problems Associated with Taxation in Ethiopia

የምዕራፍ 5 አጭር ማስታወሻዎች

በ12ኛ ክፍል የኢኮኖሚክስ ገጽ ላይ በዚህ ምዕራፍ ሥር የተመዘገቡት ካርዶች። አንድ በአንድ ይክፈቱ።

ባህሪቀጥተኛ ታክስቀጥተኛ ያልሆነ ታክስ
Impact and Incidenceበተመሳሳይ ሰው ላይ ያርፋልበተለያዩ ሰዎች ላይ ያርፋል
Tax Shiftingማስተላለፍ አይቻልምወደ ተጠቃሚዎች (consumers) ማስተላለፍ ይቻላል
ምሳሌዎችEmployment tax, Business taxVAT, Excise tax, Customs duty

መቼ እንደሚጠቀሙበት

ህጋዊ ተጠያቂነት ያለበትን እና የመጨረሻውን የግብር ሸክም የሚሸከመውን አካል ለመለየት ይጠቀሙበት።

ይጠንቀቁ

ኢምፓክት (impact) የመጀመሪያው ህጋዊ ተከፋይ ላይ የሚያርፍ ሲሆን፥ ኢንሲደንስ (incidence) ደግሞ የመጨረሻው የግብር ሸክም ማረፊያ ነው።

ከGrade 12 Economics፣ ገጽ 103-122 የተዘጋጀ፤ ከመውጣቱ በፊት ሁለት ጊዜ ተረጋግጧል

ሰንጠረዥየገቢ ምንጭ
Schedule Aየቅጥር ገቢ (Employment income)
Schedule Bከህንፃዎች ኪራይ የሚገኝ ገቢ
Schedule Cየንግድ ገቢ (Business income)
Schedule Dሌሎች ገቢዎች (royalties, dividends, casual rental)
Schedule Eከግብር ነፃ የሆነ ገቢ (medical, hardship, pension)

መቼ እንደሚጠቀሙበት

በኢትዮጵያ የግብር አዋጅ መሰረት የገቢ ምንጮችን በየምድባቸው ለመለየት ይጠቀሙበት።

ይጠንቀቁ

ሰንጠረዥ E ከግብር ነፃ የሆኑ ገቢዎችን የሚያሳይ እንጂ ግብር የሚከፈልበት ምድብ አይደለም።

ከGrade 12 Economics፣ ገጽ 103-122 የተዘጋጀ፤ ከመውጣቱ በፊት ሁለት ጊዜ ተረጋግጧል

የታክስ ዓይነትአማካይ የታክስ ምጣኔየሸክም ክፍፍል
Progressiveገቢ ሲጨምር ይጨምራልከፍተኛ ገቢ ያላቸው ከፍተኛ ድርሻ ይከፍላሉ
Proportionalለሁሉም ገቢ ቋሚ ሆኖ ይቆያልሁሉም ሰው እኩል ፐርሰንት ይከፍላል
Regressiveገቢ ሲጨምር ይቀንሳልከፍተኛ ገቢ ያላቸው ዝቅተኛ ድርሻ ይከፍላሉ

መቼ እንደሚጠቀሙበት

የግብር ፍትሃዊነትን ከተከፋዮች የገቢ መጠን አንጻር ለመገምገም ይጠቀሙበት።

ይጠንቀቁ

አወራራጅ (regressive) ታክስ ዝቅተኛ ገቢ ካላቸው ሰዎች ላይ ከፍተኛ የገቢ ድርሻን ይወስዳል፡ ምንም እንኳን ባለከፍተኛ ገቢዎች በቁጥር ከፍ ያለ ገንዘብ ቢከፍሉም።

ከGrade 12 Economics፣ ገጽ 103-122 የተዘጋጀ፤ ከመውጣቱ በፊት ሁለት ጊዜ ተረጋግጧል

የምዕራፍ 5 የመልመጃ ጥያቄዎች

በዚህ ምዕራፍ ላይ የተጻፉ 10 የምርጫ ጥያቄዎች፣ እያንዳንዳቸው መልሱና ምክንያቱ አላቸው። መልሱን ከመክፈትዎ በፊት ይሞክሩ። ጥያቄዎቹ በእንግሊዝኛ ናቸው።

ጥያቄ 1

According to the OECD definition, taxes are unrequited. What does the term unrequited mean in taxation?

  1. A.Tax payments are completely voluntary.
  2. B.Governments do not provide direct benefits in proportion to the tax paid.
  3. C.Taxes are paid only when citizens receive specific private services.
  4. D.Taxpayers can choose the exact rate they want to pay.
መልሱንና ምክንያቱን ያሳዩ

መልስ፦ B Governments do not provide direct benefits in proportion to the tax paid.

ምክንያቱ

The term unrequited means that the benefits provided by the government to a taxpayer are not in proportion to the payments made. Tax is paid without a direct return or quid pro quo.

ጥያቄ 2

What is the standard rate of Value Added Tax (VAT) introduced in Ethiopia on January 1, 2003?

  1. A.5%
  2. B.10%
  3. C.15%
  4. D.20%
መልሱንና ምክንያቱን ያሳዩ

መልስ፦ C 15%

ምክንያቱ

Ethiopia introduced the VAT Act on 1 January 2003 with a standard rate of 15% applied on taxable transactions.

ጥያቄ 3

Which tax schedule in Ethiopia applies to income earned from employment?

  1. A.Schedule A
  2. B.Schedule B
  3. C.Schedule C
  4. D.Schedule D
መልሱንና ምክንያቱን ያሳዩ

መልስ፦ A Schedule A

ምክንያቱ

In Ethiopia, Schedule A covers income from employment, which is withheld by employers at rates ranging from 10% to 35%.

ጥያቄ 4

What type of tax places both the initial impact and the ultimate burden (incidence) on the very same person?

  1. A.Direct tax
  2. B.Indirect tax
  3. C.Turnover tax
  4. D.Excise tax
መልሱንና ምክንያቱን ያሳዩ

መልስ፦ A Direct tax

ምክንያቱ

Direct taxes impose both the impact and incidence on the same person who earns the income, such as personal income tax.

ጥያቄ 5

What is the key difference between the impact of a tax and the incidence of a tax?

  1. A.Impact refers to the final resting place of tax, while incidence is the first point of contact.
  2. B.Impact is the first point of statutory contact, while incidence is the final resting place of the tax burden.
  3. C.Impact applies only to direct taxes, while incidence applies only to indirect taxes.
  4. D.Impact is the total tax collected, while incidence is the tax rate percentage.
መልሱንና ምክንያቱን ያሳዩ

መልስ፦ B Impact is the first point of statutory contact, while incidence is the final resting place of the tax burden.

ምክንያቱ

The impact of a tax is felt by the person with the first legal duty to pay the government, while incidence refers to where the final tax burden actually rests.

ጥያቄ 6

Under the ability-to-pay approach, what happens in a progressive tax system?

  1. A.All taxpayers pay the exact same Birr amount regardless of income.
  2. B.The average tax rate remains constant across all income levels.
  3. C.People with higher incomes pay a higher percentage of their income in taxes.
  4. D.The average tax rate falls as income increases.
መልሱንና ምክንያቱን ያሳዩ

መልስ፦ C People with higher incomes pay a higher percentage of their income in taxes.

ምክንያቱ

In a progressive tax system, the average tax rate rises as income rises, meaning higher-income earners pay a higher percentage of their income.

ጥያቄ 7

In Ethiopia, what are the mandatory pension contribution rates payable to the Private Organizations Pension Fund?

  1. A.7% by the employer and 11% by the employee
  2. B.11% by the employer and 7% by the employee
  3. C.10% by the employer and 5% by the employee
  4. D.15% by the employer and 3% by the employee
መልሱንና ምክንያቱን ያሳዩ

መልስ፦ B 11% by the employer and 7% by the employee

ምክንያቱ

According to Ethiopian regulations, contributions to the Private Organizations Pension Fund are 11% paid by the employer and 7% paid by the employee based on salary.

ጥያቄ 8

Which rate of Turnover Tax (TOT) is charged on locally rendered services by contractors, grain mills, tractors, and combine harvesters in Ethiopia?

  1. A.2%
  2. B.5%
  3. C.10%
  4. D.15%
መልሱንና ምክንያቱን ያሳዩ

መልስ፦ A 2%

ምክንያቱ

For persons not registered for VAT with annual transactions below 500,000 Birr, the TOT rate is 2% on contractors, grain mills, tractors, and combine harvesters, and 10% on other services.

ጥያቄ 9

How does tax avoidance differ from tax evasion?

  1. A.Tax avoidance is illegal falsification, while tax evasion is a legal reduction of tax.
  2. B.Tax avoidance uses legal provisions to reduce tax, while tax evasion is illegal non-payment or fraud.
  3. C.Both tax avoidance and tax evasion are criminal acts punishable by law.
  4. D.Tax avoidance applies only to indirect taxes, while tax evasion applies only to direct taxes.
መልሱንና ምክንያቱን ያሳዩ

መልስ፦ B Tax avoidance uses legal provisions to reduce tax, while tax evasion is illegal non-payment or fraud.

ምክንያቱ

Tax avoidance is the legal arrangement of financial affairs using deductions and incentives to lower tax liability. Tax evasion is the illegal act of falsifying information or deliberately failing to pay taxes.

ጥያቄ 10

Which of the following items is exempt from the 10% surtax on imported goods in Ethiopia?

  1. A.Luxury electronics
  2. B.Alcoholic beverages
  3. C.Fertilizers and capital (investment) goods
  4. D.Imported clothing and textiles
መልሱንና ምክንያቱን ያሳዩ

መልስ፦ C Fertilizers and capital (investment) goods

ምክንያቱ

Ethiopia's 10% surtax on imports exempts specific goods including fertilizers, petroleum and lubricants, motor vehicles for freight/passengers, aircraft, spacecraft, and capital (investment) goods.

መተግበሪያው በዚህ ምዕራፍ ላይ 12 ጥያቄዎች አሉት፤ እየሠሩ ያርምዎታል። እዚህ ያሉት የመጀመሪያዎቹ 10 ናቸው።

የምዕራፍ 5 የመፅሐፍ ገጾች

ምዕራፍ 5 በየትምህርት ሚኒስቴር እትም ከገጽ 103 እስከ ገጽ 121 ይደርሳል።

የትምህርት ሚኒስቴር እትም, እንግሊዝኛ, 214 ገጾች

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ሁሉም የ12ኛ ክፍል ኢኮኖሚክስ አጭር ማስታወሻዎች

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