18 Questions
Which of the following is NOT a valid criterion for a legitimate classification for taxation purposes?
The classification is irrelevant to the issue at hand
What is the constitutional provision regarding the rule of taxation in the Philippines?
The rule of taxation shall be uniform and equitable
Which of the following would be considered a denial of equal protection under the principle of uniformity in taxation?
Imposing a property tax on motor vehicles used in Manila, payable only by owners residing in Manila
Which of the following is NOT a key principle of a good tax system according to the text?
Ability to pay
What is the purpose of the rule of uniformity and equity in taxation according to the text?
To ensure that all taxable articles or properties of the same class are taxed at the same rate
Which of the following is NOT a valid criterion for a legitimate classification for taxation purposes according to the text?
The classification is based on the taxpayer's ability to pay
What is the main purpose of taxation according to the text?
Provide support for the government
Which inherent power aims to promote the general welfare?
Police power
Which inherent power is only exercised by the government?
Taxation
What distinguishes the Power of Eminent Domain from Taxation?
Injurious use of property is restrained
How does Taxation differ from Police power in terms of Persons Affected?
Affects individuals as owners of specific property
Which inherent power involves public service companies and public utilities in its exercise?
Power of eminent domain
What is the main purpose of taxation according to the text?
To serve the people for whose benefit taxes are collected
Which of the following is NOT mentioned as a manifestation of the 'lifeblood theory' of taxation?
Taxation is a necessary evil for the people
Which of the following is NOT a limitation on the power of taxation?
It is an absolute power that can be exercised by the legislature anyway it pleases
Which of the following is NOT mentioned as a key aspect of the taxation process?
Determining the purpose of the tax
Which of the following is NOT a key principle of taxation?
Ability to Enforce Compliance
Which of the following best describes the 'Equality or Theoretical Justice' principle of taxation mentioned in the text?
The tax burden should be proportionate to the taxpayer's ability to pay
Test your knowledge on the distinctions among the three inherent powers related to taxation, including purpose and authority. Explore the basic principles of taxation and understand its limitations and inherent powers. This quiz is designed for students studying Tax-1801.
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