Q.

Which of the following is not a characteristic of a tax?

A. It is a compulsory payment.
B. Every tax involves a sacrifice by tax payer.
C. There is a quid-pro-quo between the tax payer and the Government.
D. Refusal to pay tax is a punishable offence.
Answer» C. There is a quid-pro-quo between the tax payer and the Government.
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