1.

Income Tax of Individuals:

a) is an individual taxation;

b) slaves and royal families, foreign accredited foreign diplomats (subject to reciprocity) and
individuals who earn less than the minimum tax rate are freed from payment;

c) its establishment is carried out only according to the principle of separate taxation;

d) a, b;

e) a, b, c

2. The distribution phases are:

a) the control and distribution of public funds;

b) creation and distribution of public funds;

  c) how to use finance and distribute public funds;

d) production phase and consumption phase;

e) none of tthis answers.

3. The distribution function implies:

a) distribution of the public financial resources to the beneficiaries (natural and legal persons)
and the distribution of funds is preceded by the hierarchy and the quantification of the social
needs;

b) distribution of funds of public financial resources per destination;

c) the efficiency of the use of financial resources;

d) a, b;

e) a, c.

4. Classical financial relations: (a) expresses the transfer of non-equivalent and non-
reimbursable money resources; have also been reflected in the state budget; b) includes
monetary relations which reflect a change in the forms of value; c) a, b; (d) it has relationships
that express a loan of money resources for a determined period, for which interest is charged;
e) has insurance-reinsurance relationships.

5. The modern approach to the concept of public finance has a pronounced character: a)
sociological; b) economic; c) legal; d) a, b; e) budget.

 
6. The public finances do not study: (a) the rules and operations concerning public money; b)
public debt management; (c) the placement and reimbursement of state loans; (d) methods of
sizing and analyzing private enterprises; (e) methods of sizing and collecting public revenue.

7. The main contribution to the constitution of public resources shall be: (a) takeovers from
the national wealth; (b) gross domestic product; (c) transfers received from abroad; (d) loans
from the domestic and foreign capital market; e) c, d.

8.At the constitution of public resources dont contribute:

(A) the population;

(b) public institutions and subordinate units;

(c) firms with lucrative activities;

(d) private enterprises;

e) none of the above answers.

9. Feeding sources of public funds do not include: a) taxes and fees; (b) royalties and rents
from concession and rental of state property; (c) donations and aids; (d) loans from the
domestic and foreign capital market; e) none of the above answers.

10. Beneficiaries of the financial resources are: a) natural and legal persons; b) only
individuals; (c) only legal persons; (d) the State; e) none of the above answers.

11. In developed capitalist countries, the main destination of financial resources is:

a) education, health, culture;

b) public order;

c) economic actions;

(d) insurance and social protection;

e) a, d.

12. In developing countries, the main destination of financial resources is:

a) education, health, culture;

(b) public debt;

c) economic actions;

(d) insurance and social protection;

e) national defense.

13. The following are included in the public finance category: a) Public revenues and
expenditures; (b) funds available to the state; c) the concrete methods of public money
management; d) a, b; e) a, b, c.

14. Financial relations include: (a) relationships that reflect a non-refundable and non-
equivalent cash resource; b) classical financial relations; (c) credit and insurance and
reinsurance relationships; d) a, b; e) a, b, c.

15. One of the assertions about the functions of public finances is false:

(a) The need to establish funds of financial resources at the disposal of the State in order to
fulfill its functions and tasks is felt in all countries, regardless of their degree of economic
development, which assignment function is an objective character.

b) The distribution of these resources has a subjective character, because it depends on the
ability of the decision-making bodies to correctly perceive and respond to the social need at a
given moment and the choice of the political forces at power.

c) The function of allocating public finances consists of three phases, distinct, but organically
linked.

(d) The need for public financial control stems from the fact that public financial resources
belong to the whole society.

(e) Financial control is exercised in all phases of social reproduction.

16. One of the assertions about the control function is false:

a) There are intercondition relations between the control and distribution function of public
finances.

b) State control has a wide sphere of manifestation covering all areas of social life in the
public sector.

c) Financial control is exercised in all phases of social reproduction.

(d) Financial control is exercised by specialized bodies of the Court of Accounts, the Ministry
of Public Finance, specialized bodies of ministries, departments, local public authorities.

e) No statement is false.

17. The basic functions of public finance are:

a) distribution;

b) control;

c) credit;

d) a, b;

e) a, b, c.

18. Financial control may be:

(a) preventive (anticipated) financial control;

b) post-operative control (later);

c) Operational-current control (concurrently);

d) a, b;

e) a, b, c.

19. One of the assertions about the assignment function is false:

a) involves financial entry flows;

(b) manifests internally and internationally;

c) is subordinated to the control function;

(d) the allocation of resources differs from the locality to the locality;

e) involves financial outflows