New Year Sale 2026! Hurry Up, Grab the Special Discount - Save 25% - Ends In 00:00:00 Coupon code: SAVE25
Welcome to Pass4Success

- Free Preparation Discussions
Mail Us support@pass4success.com
Location US
Mob_nav_barsMENU

CIMAPRA19-F01-1 Exam - Topic 3 Question 112 Discussion

Actual exam question for CIMA's CIMAPRA19-F01-1 exam
Question #: 112
Topic #: 3
[All CIMAPRA19-F01-1 Questions]

Which of the following is a feature of a direct tax?

Show Suggested Answer Hide Answer
Suggested Answer: A

by Jolanda at Jun 15, 2025, 11:34 AM

Limited Time Offer

25%

Off

Get Premium CIMAPRA19-F01-1 Questions as Interactive Web-Based Practice Test or PDF

Contribute your Thoughts:

0/2000 characters
Submit Cancel
Corrinne
2 months ago
B is definitely not a feature of direct taxes!
upvoted 0 times
...
Lashaun
3 months ago
D seems off to me, taxes are often based on individual circumstances.
upvoted 0 times
...
Leah
3 months ago
Wait, what? I thought direct taxes could be passed on.
upvoted 0 times
...
Janna
3 months ago
Totally agree, A makes the most sense here.
upvoted 0 times
...
Lenny
3 months ago
A is correct! The incidence is the same.
upvoted 0 times
...
Reuben
4 months ago
I’m a bit confused, but I recall that direct taxes are based on individual circumstances, so maybe option C is the right choice?
upvoted 0 times
...
Leonora
4 months ago
I feel like I’ve seen a question like this before, and I think option B is more about indirect taxes since they can be passed on.
upvoted 0 times
...
Martha
4 months ago
I'm not entirely sure, but I remember something about direct taxes being related to personal income, which might make option D seem incorrect.
upvoted 0 times
...
Pansy
4 months ago
I think option A sounds familiar because we discussed how direct taxes are usually paid directly by the individual, so the incidence is the same.
upvoted 0 times
...
Belen
4 months ago
I'm a little confused by the wording of the options. I'll need to re-read them carefully and think through the differences between direct and indirect taxes to determine the correct answer.
upvoted 0 times
...
Whitley
5 months ago
Okay, I've got this. The key is that with a direct tax, the formal incidence and effective incidence are usually the same, unlike with an indirect tax. I'm confident I can get this right.
upvoted 0 times
...
Benedict
5 months ago
Hmm, I'm a bit unsure about this one. I know direct taxes are levied directly on the individual, but I'm not sure about the specifics of how the incidence and formal incidence differ. I'll have to review my notes.
upvoted 0 times
...
Carma
5 months ago
This looks like a straightforward question about the features of a direct tax. I'll need to think carefully about the differences between direct and indirect taxes.
upvoted 0 times
...
In
8 months ago
Ah, the joys of tax law. It's like a never-ending maze of loopholes and exceptions. Good luck to whoever has to navigate this stuff!
upvoted 0 times
Vashti
6 months ago
B) It is levied on one part of the economy with the intention that it will be passed on to another.
upvoted 0 times
...
Estrella
6 months ago
A) The formal incidence and effective incidence are usually the same.
upvoted 0 times
...
Derick
7 months ago
B) It is levied on one part of the economy with the intention that it will be passed on to another.
upvoted 0 times
...
Sang
7 months ago
A) The formal incidence and effective incidence are usually the same.
upvoted 0 times
...
...
Theresia
8 months ago
Wait, is this a tax question? I thought we were studying for the culinary exam. I'm so confused right now.
upvoted 0 times
...
Rebbecca
8 months ago
D is the way to go. Direct taxes are tailored to the individual's situation, unlike indirect taxes.
upvoted 0 times
Justine
7 months ago
I agree, direct taxes are designed to take into account the specific situation of the taxpayer.
upvoted 0 times
...
Justine
7 months ago
D is the correct answer. Direct taxes are indeed related to the individual circumstances of the tax payer.
upvoted 0 times
...
...
Adelaide
8 months ago
C seems like the obvious choice. Direct taxes are all about taxing the actual payer, not passing it on.
upvoted 0 times
...
Alex
8 months ago
I'm going with B. That's how a lot of indirect taxes work, right?
upvoted 0 times
Talia
7 months ago
User 3: I'm going with B. It is levied on one part of the economy with the intention that it will be passed on to another.
upvoted 0 times
...
Ollie
7 months ago
User 2: I disagree, I believe D is the correct answer. Direct taxes can be related to the individual circumstances of the tax payer.
upvoted 0 times
...
Glen
8 months ago
User 1: I think A is the correct answer. The formal and effective incidence are usually the same.
upvoted 0 times
...
...
William
8 months ago
Hmm, I see your point. But I still think A) makes more sense because direct taxes are usually borne by the person they are imposed on.
upvoted 0 times
...
Cassi
8 months ago
I disagree, I believe the answer is C) It is not levied on the eventual payer of the tax.
upvoted 0 times
...
Bette
8 months ago
Option A is definitely the correct answer. The formal and effective incidence of a direct tax are usually the same.
upvoted 0 times
Ivan
7 months ago
User 4: That's true, direct taxes cannot be shifted to another party.
upvoted 0 times
...
Aleta
8 months ago
User 3: Direct taxes are typically paid by the person on whom they are imposed.
upvoted 0 times
...
Tashia
8 months ago
User 2: I agree, the formal and effective incidence of a direct tax are usually the same.
upvoted 0 times
...
Clorinda
8 months ago
User 1: Option A is definitely the correct answer.
upvoted 0 times
...
...
William
9 months ago
I think the answer is A) The formal incidence and effective incidence are usually the same.
upvoted 0 times
...

Save Cancel