CIMAPRA19-F01-1 Exam - Topic 4 Question 130 Discussion

Actual exam question for CIMA's CIMAPRA19-F01-1 exam

Question #: 130
Topic #: 4

[All CIMAPRA19-F01-1 Questions]

Which of the following is not a possible tax rate structure?

AProgressive

BProportional

CDirect

DRegressive

Show Suggested Answer

Suggested Answer: C

by Glenn at Jul 20, 2026, 12:30 AM

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Jamal

3 days ago

Agreed, Alex. Progressive, proportional, and regressive are all tax structures.

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Jeniffer

9 days ago

I think C) Direct is the answer. Doesn't fit with the others.

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Arthur

14 days ago

Proportional is a thing too, though!

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Glendora

19 days ago

Progressive and regressive are the main ones!

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Ernest

24 days ago

Wait, are we sure about that? Seems odd.

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Edelmira

29 days ago

Totally agree, it's not a real thing!

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Ahmad

1 month ago

C) Direct isn't a tax rate structure.

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Audry

1 month ago

I believe "direct" might refer to direct taxes like income tax, but it doesn't seem to fit as a tax rate structure like the others.

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Sherly

1 month ago

I’m a bit confused about "direct"—is that even a recognized tax structure? I don’t recall studying that one specifically.

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Golda

2 months ago

I practiced a similar question where we had to identify tax structures, and I feel like "proportional" is also a common term used.

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Elsa

2 months ago

I think I remember that progressive and regressive are definitely types of tax structures, but I'm not sure about "direct."

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