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4. A tax must be imposed for public purpose. Which of the following is not a public purpose?
A. National defense
B. Public education
C. Improvement of the sugar and coconut industries.
D. Improvement of a subdivision road.
7. It is the privilege of not being imposed a financial obligation to which others are subject.
A. Tax incentive
B. Tax exemption
C. Tax amnesty
D. Tax credit
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8. As to scope of the legislative power to tax, which is not correct?
A. Where there are no constitutional restrictions, and provided the subjects are within the
territorial jurisdiction of the state, Congress has unlimited discretion as to the persons,
property or occupations to be taxed.
B. In the absence of any constitutional prohibition, Congress has the right to levy a tax of
any amount it sees fit.
C. The discretion of Congress in imposing taxes extends to the mode, method or kind of
tax, unless restricted by the constitution.
D. The sole arbiter of the purpose or which taxes shall be levied is Congress, provided the
purpose is public and the courts may not review the levy of the tax to determine
whether or not the purpose is public.
12. Statement 1 The point on which tax is originally imposed is impact of taxation.
Statement 2 Eminent domain is inferior to non-impairment clause of the constitution.
Statement 3 As a rule, taxes are subject to set-off or compensation.
Statement 4 As a rule, provisions on the validity of tax exemptions are resolved liberally
in favor of the taxpayer.
13. A tax system where the revenues are supplied mostly by indirect taxes.
A. Schedular C. Progressive
B. Proportional D. Regressive
14. A tax system where the greater bulk of the tax revenues is derived by direct taxes.
A. Schedular C. Progressive
B. Proportional D. Regressive
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15. This is an inherent limitation on the power of taxation.
A. Rule on uniformity and equity in taxation.
B. Due process of law and equal protection of the laws.
C. Non-impairment of the jurisdiction of the Supreme Court in tax cases.
D. Tax must be for the public purpose.
17. They exist independent of the constitution being fundamental powers of the state, except
A. Power of taxation C. Power of imminent domain
B. Police power D. Power of recall
18. The power to acquire private property upon payment of just compensation for public
purpose
A. Power of taxation C. Power of imminent domain
B. Police power D. Power of recall
19. The power to regulate liberty and property to promote the general welfare.
A. Power of taxation C. Power of imminent domain
B. Police power D. Power of recall
20. The power to demand proportionate contributions from persons and property to defray the
expenses of the government.
A. Power of taxation C. Power of imminent domain
B. Police power D. Power of recall
22. The tax imposed should be proportionate to the taxpayers ability to pay.
A. Fiscal adequacy C. Administrative feasibility
B. Equality or theoretical justice D. Intellectual sensitivity
23. The sources of revenue as a whole, should be sufficient to meet the demands of public
expenditures.
A. Fiscal adequacy C. Administrative feasibility
B. Equality or theoretical justice D. Intellectual sensitivity
24. The tax laws must be capable of convenient, just and effective administration.
A. Fiscal adequacy C. Administrative feasibility
B. Equality or theoretical justice D. Intellectual sensitivity
25. Persons or things belonging to the same class shall be taxed at the same rate.
A Simplicity in taxation C. Equality in taxation
B. Reciprocity in taxation D. Uniformity in taxation
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26. The tax should be proportional to the relative value of the property to be taxed.
A Simplicity in taxation C. Equality in taxation
B. Reciprocity in taxation D. Uniformity in taxation
28. It literally means place of taxation; the country that has the power and jurisdiction to levy
and collect the tax.
A. Basis of taxation C. Scope of taxation
B. Situs of taxation D. Theory of taxation
29. The existence of the government is a necessity and that the state has the right to compel all
individuals and property within its limits to contribute
A. Basis of taxation C. Scope of taxation
B. Situs of taxation D. Theory of taxation
30. The reciprocal duties of support and protection between the people and the government.
A. Basis of taxation C. Scope of taxation
B. Situs of taxation D. Theory of taxation
31. Subject to inherent and constitutional limitations, the power of taxation is regarded as
supreme, plenary, unlimited and comprehensive.
A. Basis of taxation C. Scope of taxation
B. Situs of taxation D. Theory of taxation
33. The levying or imposition of tax and the collection of the tax are processes which constitute
the taxation system.
A. Basis of taxation C. Nature of taxation
B. Aspects of taxation D. Theory of taxation
34. The process or means by which the sovereign, through its law-making body raises income to
defray the expenses of the government.
A. Toll C. Taxation
B. License fee D. Assessment
35. Enforced proportional contributions from persons and property levied by the state by virtue
of its sovereignty for the support of the government and for all public needs.
A. Toll C. Taxes
B. License fee D. Assessment
36. An escape from taxation where the tax burden is transferred by the one on whom the tax is
imposed or assessed to another.
A. Shifting C. Transformation
B. Exemption D. Capitalization
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37. An escape from taxation where the producer or manufacturer pays the tax and endeavors
to recoup himself by improving his process of production thereby turning out his units of
products at a lower cost.
A. Shifting C. Transformation
B. Exemption D. Capitalization
38. An escape from taxation where there is a reduction in the price of the taxed object equal to
the capitalized value of future taxes which the taxpayer expects to be called upon to pay.
A. Shifting C. Transformation
B. Exemption D. Capitalization
39. The use of illegal or fraudulent means to avoid or defeat the payment of tax.
A. Exemption C. Avoidance
B. Shifting D. Evasion
45. In case of conflict between the Tax Code and the Philippine Accounting Standards (PAS).
A. PAS shall prevail over the Tax Code.
B. Tax Code shall prevail over PAS.
C. PAS and Tax Code shall be both disregarded.
D. The taxpayer may choose between the PAS or the Tax Code.
.
46. Tax of a fixed amount imposed upon all persons residing within a specified territory without
regard to their property or occupation they may be engaged.
A. Personal, poll or capitation C. Excise
B. Property D. Regressive
47. Tax imposed on personal or real property in proportion to its value or on some other
reasonable method of apportionment.
A. Personal, poll or capitation C. Excise
B. Property D. Regressive
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48. Tax imposed upon performance of an act, the enjoyment of privilege or the engaging in an
occupation.
A. Personal, poll or capitation C. Excise
B. Property D. Regressive
49. Tax which is demanded from the person whom the law intends or desires to pay it.
A. Direct C. Excise
B. Indirect D. Percentage
50. Tax which is demanded from one person in the expectation and intention that he shall
indemnify himself at the expense of another.
A. Direct C. Excise
B. Indirect D. Percentage
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