Local Government Taxation: Fundamental Principles Quiz

What is the nature of the taxing power?

Not inherent; exercised only if delegated to them by law or Constitution; not absolute

What is the basic rationale for the current rule on local taxing power?

To directly grant local government units general and broad tax powers

What does the State policy declare regarding the territorial and political subdivisions?

They shall enjoy genuine and meaningful local autonomy to attain their fullest development as self-reliant communities

What is the purpose of the process of decentralization according to the State policy?

To give more powers, authority, responsibilities, and resources to local government units Signup and view all the answers

What does the text say about the grant of local taxing power under the Local Government Code?

It aims to provide genuine and meaningful local autonomy to enable local government units to attain their fullest development Signup and view all the answers

How does the State ensure the accountability of local government units?

By instituting effective mechanisms of recall, initiative, and referendum Signup and view all the answers

What does the text say about the nature of local taxing power under the present constitutional rule?

"The tax power must be deemed to exist although Congress may provide statutory limitations and guidelines" Signup and view all the answers

What does the text say about double taxation in relation to delegated authority?

"There is no validity to the assertion that delegated authority can be declared unconstitutional on the theory of double taxation" Signup and view all the answers

What are the territorial and political subdivisions of the Republic of the Philippines according to the 1987 Constitution?

Provinces, cities, municipalities, and barangays Signup and view all the answers

Which fundamental principle governs the exercise of the taxing and other revenue-raising powers of local government units?

Taxation shall be uniform in each local government unit Signup and view all the answers

What should taxes, fees, charges, and other impositions be based on, according to the fundamental principles of local government taxation?

Equitable and based on the taxpayer's ability to pay Signup and view all the answers

What must the collection of local taxes, fees, charges, and other impositions not be let to, according to the fundamental principles of local government taxation?

Any private person Signup and view all the answers

To whose benefit should the revenue collected pursuant to the provisions of the LGC inure solely to?

The local government unit levying the tax, fee, charge or other imposition Signup and view all the answers

What system of taxation should each local government unit evolve as far as practicable?

A progressive system of taxation Signup and view all the answers

According to the fundamental principles of local government taxation, what should taxes, fees, charges, and other impositions not be contrary to?

Law, public policy, national economic policy, or in the restraint of trade Signup and view all the answers

What should taxes, fees, charges, and other impositions not be according to the fundamental principles of local government taxation?

Unjust, excessive, oppressive, or confiscatory Signup and view all the answers

What regions are provided with autonomous regions as per the 1987 Constitution?

Muslim Mindanao and the Cordilleras Signup and view all the answers

According to Section 130 of Local Government Code, who shall govern exercising taxing powers?

The following fundamental principles Signup and view all the answers

What is the main objective of the State with regard to local autonomy as stated in the text?

To grant genuine and meaningful local autonomy to territorial and political subdivisions Signup and view all the answers

What mechanism does the State aim to institute for ensuring the accountability of local government units?

Effective mechanisms of recall, initiative, and referendum Signup and view all the answers

What authority is granted to local government units regarding tax exemptions according to the text?

Authority to grant tax exemptions with limitations Signup and view all the answers

What is the impact on tax exemptions or incentives granted to individuals and organizations as per the Local Government Code?

All tax exemptions or incentives are withdrawn upon the effectivity of the Local Government Code Signup and view all the answers

What system does decentralization proceed from according to the State policy mentioned in the text?

From the National Government to local government units Signup and view all the answers

What is the primary purpose of granting local government units general and broad tax powers?

To ensure the self-sufficiency and viability of local government units Signup and view all the answers

In the context of the present constitutional rule, what happens when there is neither a grant nor a prohibition by statute regarding tax power?

The tax power is deemed to exist for local government units Signup and view all the answers

What assertion does the text refute with regard to delegated authority and double taxation?

The delegated authority can be declared unconstitutional due to double taxation Signup and view all the answers

According to the fundamental principles of local government taxation, what should taxes, fees, charges, and other impositions accrue exclusively to?

Local government units Signup and view all the answers

What is the rationale for the current rule on local taxing power as per the text?

Safeguarding the viability and self-sufficiency of local government units Signup and view all the answers