TAX PRINCIPLES EXAM SCRIPT SOLVED
QUESTIONS ACCURATE ANSWER
COLLECTION
●● What are the four elements of a state?
Answer: 1. People, 2. Territory, 3. Government, 4. Sovereignty.
●● What does the principle of separation of powers entail?
Answer: Each department of the government has exclusive cognizance
of matters within its jurisdiction and is supreme within its own sphere.
●● What is the purpose of checks and balances in government?
Answer: To secure coordination in the workings of the various
departments of the government.
●● What is the general rule regarding delegation of powers?
Answer: Delegata potestas non potest delegari - what has been delegated
can no longer be delegated.
●● What are the tests for valid delegation of powers?
Answer: 1. Completeness test, 2. Sufficient standard test.
, ●● What is eminent domain?
Answer: The taking of private property for public use upon payment of
just compensation.
●● What is police power?
Answer: The power to safeguard health, morals, peace, education, order,
safety, and general welfare of the people.
●● What is taxation?
Answer: The inherent power of the state to demand enforced
contributions for public purposes.
●● What are taxes?
Answer: Enforced proportional contributions from persons and property
levied by the law-making body of the State for the support of the
government and public needs.
●● What is the basis of taxation?
Answer: The reciprocal duties of protection and support between the
State and its inhabitants.
●● What are the characteristics of the power of taxation?
Answer: 1. Inherent in sovereignty, 2. Essentially a legislative function,
3. Subject to constitutional and inherent limitations.
QUESTIONS ACCURATE ANSWER
COLLECTION
●● What are the four elements of a state?
Answer: 1. People, 2. Territory, 3. Government, 4. Sovereignty.
●● What does the principle of separation of powers entail?
Answer: Each department of the government has exclusive cognizance
of matters within its jurisdiction and is supreme within its own sphere.
●● What is the purpose of checks and balances in government?
Answer: To secure coordination in the workings of the various
departments of the government.
●● What is the general rule regarding delegation of powers?
Answer: Delegata potestas non potest delegari - what has been delegated
can no longer be delegated.
●● What are the tests for valid delegation of powers?
Answer: 1. Completeness test, 2. Sufficient standard test.
, ●● What is eminent domain?
Answer: The taking of private property for public use upon payment of
just compensation.
●● What is police power?
Answer: The power to safeguard health, morals, peace, education, order,
safety, and general welfare of the people.
●● What is taxation?
Answer: The inherent power of the state to demand enforced
contributions for public purposes.
●● What are taxes?
Answer: Enforced proportional contributions from persons and property
levied by the law-making body of the State for the support of the
government and public needs.
●● What is the basis of taxation?
Answer: The reciprocal duties of protection and support between the
State and its inhabitants.
●● What are the characteristics of the power of taxation?
Answer: 1. Inherent in sovereignty, 2. Essentially a legislative function,
3. Subject to constitutional and inherent limitations.
