TAX- General Principles Of Taxation: Accurate Answers
To All Questions
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 may be imposed.
Correct Answer - D. There is generally no limit as to the amount that may be
imposed.
The following are constitutional limitations, except
A. No imprisonment for non-payment of poll tax.
B. Non-impairment of the obligation of contracts.
C. Rule of uniformity and equity in taxation.
D. Exemption from income tax of charitable institutions, cemeteries, churches,
personage or convents appurtenant thereto, as well as all lands, buildings and
improvements actually, directly and exclusively used for religious, charitable
and educational purpose Correct Answer - D. Exemption from income tax
of charitable institutions, cemeteries, churches, personage or convents
appurtenant thereto, as well as all lands, buildings and improvements
actually, directly and exclusively used for religious, charitable and educational
purpose
Which of the following statements is correct?
A. The President is authorized to increase or decrease national internal
revenue tax rates.
B. One of the nature of taxation is the reciprocal duties of protection and
support between the state and subjects thereof.
C. Every sovereign government has the inherent power to tax.
D. Income tax in an indirect tax. Correct Answer - C. Every sovereign
government has the inherent power to tax.
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. Correct Answer - D. Improvement of a subdivision road.
Which is not an essential characteristic 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. Correct Answer - A. It is unlimited as to
amount.
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 government's need of money to support its legitimate
objectives.
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.
Correct Answer - B. It is based on the government's need of money to
support its legitimate objectives.
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 Correct Answer - B. Tax exemption
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. Correct Answer - 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.
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. Correct Answer - A. The
power is granted by legislative action.
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 Correct Answer - D. Amount of tax to be
imposed
Which of the following statements is not correct?
A. An inherent limitation of taxation may be disregarded by the application of
a constitutional limitation.
B. The property of an educational institution operated by a religious order is
exempt 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. Correct Answer - 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.
To All Questions
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 may be imposed.
Correct Answer - D. There is generally no limit as to the amount that may be
imposed.
The following are constitutional limitations, except
A. No imprisonment for non-payment of poll tax.
B. Non-impairment of the obligation of contracts.
C. Rule of uniformity and equity in taxation.
D. Exemption from income tax of charitable institutions, cemeteries, churches,
personage or convents appurtenant thereto, as well as all lands, buildings and
improvements actually, directly and exclusively used for religious, charitable
and educational purpose Correct Answer - D. Exemption from income tax
of charitable institutions, cemeteries, churches, personage or convents
appurtenant thereto, as well as all lands, buildings and improvements
actually, directly and exclusively used for religious, charitable and educational
purpose
Which of the following statements is correct?
A. The President is authorized to increase or decrease national internal
revenue tax rates.
B. One of the nature of taxation is the reciprocal duties of protection and
support between the state and subjects thereof.
C. Every sovereign government has the inherent power to tax.
D. Income tax in an indirect tax. Correct Answer - C. Every sovereign
government has the inherent power to tax.
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. Correct Answer - D. Improvement of a subdivision road.
Which is not an essential characteristic 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. Correct Answer - A. It is unlimited as to
amount.
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 government's need of money to support its legitimate
objectives.
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.
Correct Answer - B. It is based on the government's need of money to
support its legitimate objectives.
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 Correct Answer - B. Tax exemption
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. Correct Answer - 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.
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. Correct Answer - A. The
power is granted by legislative action.
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 Correct Answer - D. Amount of tax to be
imposed
Which of the following statements is not correct?
A. An inherent limitation of taxation may be disregarded by the application of
a constitutional limitation.
B. The property of an educational institution operated by a religious order is
exempt 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. Correct Answer - 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.
