Inherent Powers & Limitations of Taxation - Tax-1801 Quiz
18 Questions
0 Views

Choose a study mode

Play Quiz
Study Flashcards
Spaced Repetition
Chat to Lesson

Podcast

Play an AI-generated podcast conversation about this lesson

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 (D)</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 (A)</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 (C)</p> Signup and view all the answers

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

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

Which inherent power aims to promote the general welfare?

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

Which inherent power is only exercised by the government?

<p>Taxation (A)</p> Signup and view all the answers

What distinguishes the Power of Eminent Domain from Taxation?

<p>Injurious use of property is restrained (C)</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 (A)</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 (C)</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 (D)</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 (B)</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 (B)</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 (A)</p> Signup and view all the answers

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

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

More Like This

Understanding Tax Credit Units and Partnerships
33 questions
Tax Incidence Concepts
11 questions
Tax Preparer Final Exam Review
100 questions
H&R Block Income Tax Course Flashcards
29 questions
Use Quizgecko on...
Browser
Browser