Inherent Powers & Limitations of Taxation - Tax-1801 Quiz
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Questions and Answers

Which of the following is NOT a valid criterion for a legitimate classification for taxation purposes?

  • The classification is applicable to all members of the same class
  • The classification applies to both existing and future conditions
  • The classification is irrelevant to the issue at hand (correct)
  • There is a substantial distinction between the classes
  • What is the constitutional provision regarding the rule of taxation in the Philippines?

  • The rule of taxation shall be uniform and equitable (correct)
  • The rule of taxation shall be progressive and redistributive
  • The rule of taxation shall be subject to judicial review
  • The rule of taxation shall be determined by Congress
  • Which of the following would be considered a denial of equal protection under the principle of uniformity in taxation?

  • Allowing tax exemptions for certain industries or businesses
  • Imposing a property tax on motor vehicles used in Manila, payable only by owners residing in Manila (correct)
  • Enforcing a tax provision against manufacturers of filled milk, but not against manufacturers of condensed skimmed milk
  • Taxing all taxable articles or properties of the same class at the same rate
  • Which of the following is NOT a key principle of a good tax system according to the text?

    <p>Ability to pay</p> Signup and view all the answers

    What is the purpose of the rule of uniformity and equity in taxation according to the text?

    <p>To ensure that all taxable articles or properties of the same class are taxed at the same rate</p> Signup and view all the answers

    Which of the following is NOT a valid criterion for a legitimate classification for taxation purposes according to the text?

    <p>The classification is based on the taxpayer's ability to pay</p> Signup and view all the answers

    What is the main purpose of taxation according to the text?

    <p>Provide support for the government</p> Signup and view all the answers

    Which inherent power aims to promote the general welfare?

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

    Which inherent power is only exercised by the government?

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

    What distinguishes the Power of Eminent Domain from Taxation?

    <p>Injurious use of property is restrained</p> Signup and view all the answers

    How does Taxation differ from Police power in terms of Persons Affected?

    <p>Affects individuals as owners of specific property</p> Signup and view all the answers

    Which inherent power involves public service companies and public utilities in its exercise?

    <p>Power of eminent domain</p> Signup and view all the answers

    What is the main purpose of taxation according to the text?

    <p>To serve the people for whose benefit taxes are collected</p> Signup and view all the answers

    Which of the following is NOT mentioned as a manifestation of the 'lifeblood theory' of taxation?

    <p>Taxation is a necessary evil for the people</p> Signup and view all the answers

    Which of the following is NOT a limitation on the power of taxation?

    <p>It is an absolute power that can be exercised by the legislature anyway it pleases</p> Signup and view all the answers

    Which of the following is NOT mentioned as a key aspect of the taxation process?

    <p>Determining the purpose of the tax</p> Signup and view all the answers

    Which of the following is NOT a key principle of taxation?

    <p>Ability to Enforce Compliance</p> Signup and view all the answers

    Which of the following best describes the 'Equality or Theoretical Justice' principle of taxation mentioned in the text?

    <p>The tax burden should be proportionate to the taxpayer's ability to pay</p> Signup and view all the answers

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