1. Write brief explanatory notes on the following miscellaneous sources of government revenue.

(a) Motor vehicle licenses

(b) Training levies

2. Define each of the following taxes and state its purpose

(a) Cess

(b) Property rates

(c) Stamp duty

(d) Roads and maintenance levy

3. Explain the following canons of a good tax system;

(a) Equality

(b) Economy

(c) Productivity

(d) Flexibility

4. (a)Distinguish between the impact and incidence of a tax.

(b)State the impact and incidence of the following taxes.

(i) Pay As You Earn (PAYE)

(ii) VAT on accountancy services

(iii) Import duty on motor vehicles not intended for resale

(iv) Excise duty on sugar