Shifting of Tax Burden and Tax Avoidance

The power of taxation is considered to be the strongest of all the powers of the government.

The power of the government to regulate to promote welfare is referred to as the police power.

The principle of fiscal adequacy states that tax laws must be capable of being effectively enforced with the least inconvenience to the taxpayer.

The lifeblood theory of taxation states that the state demands and receives taxes from the subjects of taxation within its jurisdiction so that they be secured in the enjoyment of the benefits of organized society.

Indirect duplicate taxation is a violation of the equal protection clause of the Constitution.

The scenario of Abida Land, Inc. is an example of direct duplicate taxation.

Tax evasion is a legal form of escape from taxation.

The power of eminent domain is the power of the government to raise revenue to defray its expenses.

Comprehensive is one of the characteristics of taxation, meaning it covers only persons and businesses.

Tax evasion is a legal means of escaping taxation.

Shifting of tax burden only applies to direct taxes.

Tax avoidance involves the use of pretenses and forbidden devices to lessen or defeat taxes.

Registering a business as a proprietorship instead of a corporation to pay lesser taxes is an example of tax evasion.

Undervaluing a property in a contract to pay lesser tax is an example of tax avoidance.

Shifting of tax burden is a form of tax evasion.

Tax evasion involves the exploitation of legally permissible alternative tax rates or methods of assessing taxable property or income.

VAT is a direct tax.

Tax avoidance is an illegal means of escaping taxation.

Declaring a lower contract price to pay lesser tax is an example of tax avoidance.

Taxation is a way of apportioning the benefits of government among those who are privileged to enjoy them.

The power of taxation is an inherent attribute of sovereignty.

Taxes are voluntary contributions from persons and property levied by the law-making body of the state.

The Tax Code of 1997 is also known as the National Internal Revenue Code (NIRC).

Republic Act No. 10963 is also known as the Tax Reform for Acceleration and Inclusion Act (TRAIN Law).

Taxation is an executive function of the government.

The moment the State exists, the power to tax does not automatically exist.

Republic Act No. 8424 is the Tax Reform for Acceleration and Inclusion Act (TRAIN Law).

Taxation is a way of apportioning the costs of government among those who do not enjoy its benefits.

The power of taxation is granted by the law-making body of the state.