1.

The power of taxation in relation to scope is considered as the following, except:

Ans: Individualistic

2. Taxation is important because it is based on:

Ans: The necessity of the state to exist

3. The first Philippines Internal Revenue Law was governed by:

Ans: Act No. 1189

4. The following classification of taxes are made to rate, except:

Ans: Ad Valorem

5. The Levying or imposition aspect of taxation refers to the acts of:

Ans: Formulating guidelines and regulations

6. The following are the aspects of taxation, except:

Ans: filing of charges in the appropriate court

7. The following statements are the inherent limitation of taxation, except:

Ans: There is uniformity and equality in taxation

8. Tax differs from debt, because tax has the following characteristics, except:

Ans: Tax is assignable

9. The distinction of tax and license fee is that

Ans: Tax is immaterial in amount

10. The power of the state to take private property with just and fair compensation intended for

public purpose is called

Ans: Power of Eminent domain

11. It is an unlawful means of escaping the burden of tax.

Ans: Tax evasion

12. The doctrine of escape from taxation where prices of goods reduced so that the amount of

taxes paid is added as part of the selling price without distorting the original price is called

Ans: Tax capitalization

13. Which of the following is not considered as the characteristic of taxes?

Ans: Arises because of agreement

14. The following modes are application of the principle of escape from taxation except:

Ans: Tax Translation

15. Pertinent items of gross income less the deduction and or personal and additional

exemptions, if any, authorized for such types of income is

Ans: Taxable income

16. The following taxes are example of excise tax except

Ans: Real property tax

17. The following are source of taxation laws except:

Ans: Findings and reports of police investigation

18. Taxation is an enforced contribution on the following subjects except:

Ans: Behavior

19. The following are the essential characteristic of taxation except:

Ans: Administered by the judiciary

20. Living with the person giving support

Ans: Does not necessarily mean actual dwelling under all circumstances

21. The subject income of taxation is determined by the following situs except:

Ans: Classification of income earned

22. The amount charged by a private individual or owner for the use of his or her private

property is called:

Ans: Toll

23. The term uniformity in taxation refers to:

Ans: The principle that all subjects of taxation under the same class shall be treated alike

24. An exemption provided by the law to take care of personal, living and family expenses of the

taxpayers and the amount of which us determined according to the status of the taxpayer is:

Ans: Personal Exemption

25. Which of the following is not true?

Ans: Answer not Given

26. Taxation is important because it is based on:

Ans: The necessity of the state to exist

27. License fee differs from tax, because license fee has the following attributes except:

Ans: License fee is usually material in amount

28. It is an enforced proportional contribution on person, property or rights as levied by a law-

making body for the purpose of raising revenue:

Ans: Tax

29. The following items are the basic principles of a sound taxation system except:

Ans: legislative function

30. The following are the inherent limitation of taxation except:

Ans: there is an equal protection of the law

31. The basic principle of a sound taxation system that advocates that revenue collected are

sufficient to absorb the expenses of the government is called:

 Ans: Fiscal adequacy

32. Taxation is inherent in the existence of the state because:

Ans: Taxation is intrinsic in nature in the existence of the state

33. Francia Bussur, a French citizen permanently residing in the Philippines, received several

items during the taxable year. Which among the following is not subject to Philippines

income taxation?

Ans: Consultancy fees received for designing a computer programs and installing the same

in the shanghai facility f a Chinese firm

34. Which of the following terms refers to the principle that the property of one state could nit be

taxed by another state?

Ans: International Comity

35. Which of the following statement signifies a characteristic of taxation?

Ans: Tax is generally payable in money

36. Passive income includes income derived from an activity in which the earner does not have

any substantial participation. This type of income is:

Ans: usually subject to Final Tax

37. The power of the state to enforce contribution proportional to the person’s ability to pay for

raising revenue is called:

Ans: Power of taxation

38. Individual taxpayers may be categorized by status of purpose of claiming basic personal

exemption. Which is not a category?

Ans: Minor

39. The following taxes are internal revenue taxes except:

 Ans: real state tax

40. Vat is classified as:

Ans: Proportional Tax

41. Which of the following definitions does not apply to a Filipino citizen?

Ans: Those who are naturalized not in accordance with law

42. The amount that the state imposes based on its discretion after it has identified what are the

useful and non-useful activities is called:

Ans: License fee

43. The power of the state to promote the general welfare of individuals through proper

regulation of rights is called:

Ans: Police Power

44. Pedro a Filipino citizen migrated to the united states some six years ago………

Ans: The gains derived from the sale in the New York Exchange of shares of stock in PLDT,

a Philippine Corporation…

45. Statement 1: the principle of necessity and the duty to support….

Statement 2: Under the ability-to-pay theory….

Ans: Only statement 1 is correct

46. The following items are the basic principles of a sound system except:

Ans: judicial in character

47. The situs of place of taxation is influenced by the following factors except:

Ans: Amount of income earned by the taxpayer

48. The branch of the national government that determines the legality of the tax law is:

Ans: judiciary branch cnn

49. Which of the following is not a purpose of taxation?

Ans: Vindication

50. Which of the following concepts of taxation embraces the idea that tax affects the area as a

comm individuals?

Ans: Public Purpose