MCQOPTIONS
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				| 1. | 
                                    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» D. refusal to pay tax is a punishable offence. | |