खालील विधाने विचारात घ्या :
अ. मूल्यवर्धित कर (VAT) ही बहुउद्देशीय कर गोळा करणारी पद्धती आहे.
ब. अ-मूल्यवर्धित कर ही एकल-बिंदू करभरणा करणारी पद्धती आहे.
क. मूल्यवर्धित करांच्या अंमलबजावणी मुळे गरीब लोकांच्या राहणीमानात सुधारणा आणि खरेदीशक्तीत वाढ होईल.
वरीलपैकी कोणती विधाने बरोबर आहेत ?

The correct answer is Option A (Only a and b).

Key Points:
• Understanding Value Added Tax (VAT) mechanism:
• Statement a is correct: VAT is a multi-stage (multi-point) tax levied at each stage of the production and distribution chain, allowing input tax credit (ITC) on taxes paid at preceding stages.
• Statement b is correct: Traditional non-VAT systems (e.g., standard sales tax) functioned as single-point taxation systems (levied either at manufacturer, wholesaler, or retail stage).
• Statement c is incorrect: While VAT eliminates tax cascading (tax-on-tax) and stabilizes prices, it is fundamentally an indirect consumption tax; indirect taxes are regressive in nature and do not directly improve the purchasing power or standard of living of poor people.
• Thus, only statements a and b are correct.
• Key Takeaway: VAT is a multi-point tax collection system with input tax credit, while traditional non-VAT is a single-point tax (statements a and b are correct).