FIRST ASSESSMENT IN INCOME TAXATION

CHAVILITA VALLES BSBA- 2E

1. Which of the following is not a determinant of the place of taxation?

A. Source of the income
B. Citizenship of the taxpayer
C. Residence of the taxpayer
D. Amount of tax to be imposed

2. The tax imposed should be proportionate to the taxpayer’s ability to pay.

A. Fiscal adequacy
B. Equality or theoretical justice
C. Administrative feasibility
D. Intellectual sensitivity

3.Taxation as distinguished from police power and power of eminent domain.

A. Property is taken to promote the general welfare
B. Maybe exercised only by the government
C Operates upon the whole citizenry
D There is generally no limit as to the amount that maybe imposed

4.A tax system where the revenues are supplied mostly by indirect taxes.
A. Schedular
B. Progressive
C. Proportional
D. Regressive

5. This is a constitutional limitation on the power of taxation.

A. Tax laws must be applied within the territorial jurisdiction of the state.
B. Exemption of government agencies and instrumentalities from taxation
C. No appropriation of public money for religious purposes.
D. Power to tax cannot be delegated to private persons or entities.

6. Which of the following statement is not correct.

A. An inherent limitation of taxation maybe disregarded by the application of a constitutional
limitation.
B. The property of an educational institution operated by a religious order isexemp from
property tax, but its income is subject to income tax.
C. The prohibition of delegation by the state of the power of taxation will still allow the BIR
to modify the rules in time for filing of returns and payment of taxes.
D. The power of taxation is shared by the legislative and executive departments of the
government.

7. The power to acquire private property up on payment of just compensation for

public purpose.
A. Power of taxation
B. Police power
 C. Power of imminent domain
D. Power of recall

8. A tax system where the greater bulk of the tax revenues is derived by direct taxes.
A. Schedular
B. Progressive
C. Proportional
D. Regressive

9. Which of the following is a nature of taxation?

A. The power is granted by legislative action
B. It is essentially an administrative function
C. It is generally payable in money
D. Without it the state can continue to exist

10. The exist independent of the constitution being fundamental powers of the state
except.
A. Power of taxation
B. Police power
C. Power of imminent domain
D. Power of recall

11. Basic principles of a sound tax system except.

A. Fiscal adequacy
B. Equality or theoretical justice
C. Administrative feasibility
D. Intellectual sensitivity

12. 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

13. Which is not an essential characteristics of a tax?

A. It is unlimited as to amount
B. It is payable In money
C. It is proportionate in character
D. It is an enforced contribution

14. Special assessment is an enforced proportional contribution from owners of land

especially benefited by public improvement. Which one of the following is not
considered as one of its characteristics?
A. It is levied on land
B. It is based on the governments need of money to support its legitimate objective
C. It is not a personal liability of the persons assessed
D. It is based solely on the benefit derived by the owners of the land.
15. The power to demand proportionate contributions from persons and property
to defray the expenses of the government.
A. Power taxation
B. Police power
C. Power of imminent domain
D. Power of recall

16. 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 of 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 believed 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.

17. The power to regulate liberty and property to promote the general welfare.
A. Power of taxation
B. Police power
C. Power of imminent domain
D. Power of recall

18. The tax laws must be capable of convenient, just and effective administration.
A. Fiscal adequacy
B. Equality or theoretical justice
C. Administrative feasibility
D. Intellectual sensitivity

19. The sources of revenue as a whole, should be sufficient to meet the demands of
public expenditures.
A. Fiscal adequacy
B. Equality or theoretical justice
C. Administrative feasibility
D. Intellectual sensitivity

20. This is an inherent limitation on the power of taxation.

A. Rule on uniformly 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