Government Authority and Public Welfare
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Government Authority and Public Welfare

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Questions and Answers

Which power of the state is described as having a plenary, comprehensive, and supreme nature?

  • Police Power
  • Public Utility Regulation
  • Taxation (correct)
  • Eminent Domain

    • What distinguishes Police Power from Taxation in terms of its application?

  • It is narrower in scope
  • It transfers ownership of property
  • It only affects private property
  • It applies to broader community interests (correct)

    • In which situation is there a transfer of property ownership?

  • Eminent Domain (correct)
  • Police Power
  • Taxation
  • Public Utility Regulation

    • What is a primary benefit associated with Taxation?

    <p>Funding public services and infrastructure</p> Signup and view all the answers

    Which inherent power is primarily concerned with regulating public welfare without transferring property ownership?

    <p>Police Power</p> Signup and view all the answers

    How does the scope of Eminent Domain compare to the other powers of the state?

    <p>It only permits specific property to be taken for public use</p> Signup and view all the answers

    Which of the following best describes the effect of Taxation on individuals?

    <p>Contribution to public funds</p> Signup and view all the answers

    What type of power involves the potential for just a restraint of property use, rather than its outright confiscation?

    <p>Police Power</p> Signup and view all the answers

    What type of tax is characterized by a fixed percentage applied to the amount of income or property?

    <p>Proportional Tax</p> Signup and view all the answers

    Which tax rate increases as the tax base increases?

    <p>Progressive Tax</p> Signup and view all the answers

    What type of tax decreases as the tax base increases?

    <p>Value Added Tax</p> Signup and view all the answers

    Which of the following is a tax imposed by local municipal governments?

    <p>Real Estate Taxes</p> Signup and view all the answers

    What is defined as a fine imposed as a punishment for law violations?

    <p>Penalty</p> Signup and view all the answers

    What is a toll primarily associated with?

    <p>Fees for the use of infrastructure like roads and bridges</p> Signup and view all the answers

    Tax avoidance refers to which of the following?

    <p>Reducing tax liability through legal means</p> Signup and view all the answers

    What is the primary classification of a tax that is imposed on an individual as a fixed amount?

    <p>Poll or Capitation Tax</p> Signup and view all the answers

    What is a subsidy?

    <p>Government financial aid to individuals or enterprises</p> Signup and view all the answers

    Which of the following represents a tax that can be shifted to another party?

    <p>Customs Duties</p> Signup and view all the answers

    What is the primary principle that limits a country's taxing power to persons and property?

    <p>Territoriality</p> Signup and view all the answers

    Which of the following is NOT a factor to consider in determining the situs of taxation?

    <p>Economic status of the taxpayer</p> Signup and view all the answers

    What is the Lifeblood Doctrine in relation to taxation?

    <p>Taxes are essential for the government's existence.</p> Signup and view all the answers

    Which type of tax is determined based on the value of the property through an independent appraisal?

    <p>Ad Valorem Tax</p> Signup and view all the answers

    What is the situs for taxing real property?

    <p>Location of the property</p> Signup and view all the answers

    What does the Necessity Theory suggest about taxation?

    <p>Taxation arises from the need to sustain government functionality.</p> Signup and view all the answers

    Which of the following taxes is considered a fiscal tax with no designated purpose?

    <p>Value Added Tax</p> Signup and view all the answers

    What classification does a tax, such as a Real Estate Tax, fall under based on its subject matter?

    <p>Property Tax</p> Signup and view all the answers

    Which element ensures a tax system meets government expenditures?

    <p>Fiscal Adequacy</p> Signup and view all the answers

    In terms of taxation, what does the term 'non-delegability' refer to?

    <p>The legislative body holds exclusive power over taxation</p> Signup and view all the answers

    What does the concept of Theoretical Justice in taxation refer to?

    <p>Taxation must be based on the taxpayer's ability to pay.</p> Signup and view all the answers

    Which type of tax is imposed on the performance of a specific act or privilege?

    <p>Excise Tax</p> Signup and view all the answers

    Which of the following types of duplicate taxation is typically considered objectionable?

    <p>Direct Duplicate Taxation</p> Signup and view all the answers

    Which organization is NOT granted tax exemptions despite performing proprietary functions?

    <p>Local Water Districts (RA 10026)</p> Signup and view all the answers

    Which theory supports the idea of reciprocal duties between the State and its inhabitants?

    <p>The Benefits-Protection Theory</p> Signup and view all the answers

    What kind of tax is raised by the national government?

    <p>National Tax</p> Signup and view all the answers

    What is a key characteristic of a sound tax system according to the provided information?

    <p>It should provide administrative feasibility.</p> Signup and view all the answers

    Which classification of tax is intended to achieve a social or economic goal?

    <p>Regulatory Tax</p> Signup and view all the answers

    According to the principles of international comity, which situation is valid regarding taxation?

    <p>A state refusing to recognize another state's tax laws</p> Signup and view all the answers

    What is the situs for taxing income?

    <p>Residence and citizenship of the taxpayer</p> Signup and view all the answers

    In which way should taxation reflect the citizens' status in society?

    <p>Taxation should be progressive in nature.</p> Signup and view all the answers

    What is the ultimate purpose of the tax system as described?

    <p>To serve the benefits of the population.</p> Signup and view all the answers

    Study Notes

    Government Authority

    • Government authority may be granted to public service or utility companies for specific regulations.
    • The purpose of this authority is to support the general welfare of the community.

    Inherent Powers of the State

    • Taxation: Affects community or classes of individuals; comprehensive and supreme power that contributes to public funds.
    • Police Power: Broader in application; allows for restraint on property use to promote public welfare without direct benefit.
    • Eminent Domain: Affects individuals as property owners; enables government to take private property for public use, resulting in transfer of title.

    Tax Theory

    • Lifeblood Doctrine: Taxes are essential for government existence and function.
    • Necessity Theory: Taxation is necessary for the government's survival and ability to serve its citizens.
    • Benefits-Protection Theory: Taxation is based on mutual responsibility for protection and support between the state and its citizens.

    Elements of a Sound Tax System

    • Fiscal Adequacy: Revenue sources must meet government expenditures.
    • Theoretical Justice: Tax system should be progressive, based on ability to pay.
    • Administrative Feasibility: Tax laws must be simple, flexible, and effective for easy administration.

    Situs of Taxation

    • The state's taxing power is limited to persons and property within its jurisdiction.
    • Taxing authority is based on the location or domicile of the subject matter (e.g., real property location, taxpayer residence).

    International Comity and Taxing Power

    • A state cannot tax another state to uphold sovereign equality.
    • Taxing power is a legislative function and cannot be delegated to executive or judicial branches.

    Tax Exemptions

    • Government agencies performing governmental functions are generally tax-exempt unless expressly taxed.
    • Government-owned and controlled corporations (GOCCs) performing proprietary functions are taxed but certain entities may have exemptions (e.g., GSIS, SSS, PHIC).

    Double Taxation

    • Direct Duplicate Taxation: Objectionable and violates uniformity; same taxpayer taxed again.
    • Indirect Duplicate Taxation: Not legally objectionable, can occur from different authorities.

    Tax Classification

    • According to Subject Matter:

      • Personal Tax: Fixed amount, e.g., Community Tax.
      • Property Tax: Imposed on property, e.g., Real Estate Tax.
      • Excise Tax: Imposed on actions or privileges, e.g., estate, income, and value-added taxes.

    • According to Burden:

      • Direct Tax: Paid by those bound by law, e.g., Income Tax.
      • Indirect Tax: Shifted to others, e.g., Customs Duties.

    • According to Amount:

      • Specific Tax: Based on a physical unit, e.g., tax on liquor.
      • Ad Valorem Tax: Based on property value, needing appraisal, e.g., Real Estate Tax.

    • According to Purpose:

      • Fiscal/General/Revenue Tax: No specific purpose, e.g., Income Tax.
      • Regulatory Tax: For special purposes, e.g., protective tariffs.

    • According to Jurisdiction:

      • National Tax: By the national government, e.g., Internal Revenue Tax.
      • Local Tax: By municipal governments, e.g., Real Estate Taxes.

    • According to Rate:

      • Proportional Tax: Fixed percentage, e.g., Percentage Taxes.
      • Progressive Tax: Rate increases with tax base, e.g., Income Tax.
      • Regressive Tax: Rate decreases with increased tax base, e.g., Value-Added Tax.

    Additional Terms

    • Toll: Payment for use of public infrastructure.
    • Penalty: Sanction for law violations.
    • Special Assessment: Contribution from property owners for public improvements.
    • Permit or License Fee: Charge for regulatory purposes under police power.
    • Customs Duties: Taxes on imported/exported goods.
    • Revenue: All government funds derived from various sources.

    Escape from Taxation

    • Evasion: Unlawfully reducing tax liability.
    • Avoidance: Legal minimization of tax liabilities through planning opportunities.

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    Description

    This quiz explores the concepts of authority granted to government and public service companies, focusing on the purpose of promoting general welfare. It also examines the regulations regarding the taking of private property for public use. Test your understanding of the roles and responsibilities within government structures.

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