Evolution of Philippine Taxation

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Questions and Answers

What was the initial form of taxation in the Philippines during the Spanish era?

  • Property tax
  • Income tax
  • Sales tax
  • Tributes (correct)

How did Filipinos increase their production to meet the demands of tribute payment?

  • By increasing their production (correct)
  • By decreasing their workload
  • By avoiding paying tribute
  • By reducing their production

What did the creation of pueblos in the Philippines lead to?

  • Improved tax collection (correct)
  • End of tribute payments
  • Decrease in agricultural production
  • Emergence of barter system

What replaced the payment of tribute in 1884 in the Philippines?

<p>Poll tax through cedula personal (C)</p>
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What was considered the main source of income through taxation in the Philippines during the Spanish era?

<p>Poll tax through cedula personal (A)</p>
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'Through the Galeeon Trade' was mentioned as improving which aspect of Philippine economy?

<p>Tax collection efficiency (C)</p>
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What tax was reduced to a personal service by the end of the 19th century in the Philippines?

<p>Land tax (B)</p>
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Which tax was introduced under American rule in the Philippines and faced criticism from the landed elite for tax evasion?

<p>Cedula tax (D)</p>
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What major sources of revenue were prescribed by the Internal Revenue Law of 1904 in the Philippines?

<p>Income tax on corporations and banks (C)</p>
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What new tax was added to income taxes during the Commonwealth period in the Philippines?

<p>Surtax rate (D)</p>
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Which act passed during American rule in the Philippines reduced the revenue derived from export taxes?

<p>Underwood-Simmons Tariff Act (C)</p>
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What was needed after World War II in the Philippines to cope up with its results despite declaring independence?

<p>Rehabilitation funds (B)</p>
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