Taxation: Definition and Purpose

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Questions and Answers

What is the primary reason for taxation according to the concept of taxation?

  • To defray the necessary expenses of government (correct)
  • To promote general welfare
  • To regulate the economy
  • To punish non-payers of taxes

Who is exempted from paying taxes in the prehistoric period in the Philippines?

  • Members of the Chieftain family (correct)
  • All citizens of the community
  • Those who are physically disabled
  • Only those who are below 18 years old

What is the scope of taxation?

  • Covers persons, property, or occupation to be taxed within the taxing jurisdiction (correct)
  • Only covers property and occupation
  • Only covers persons and occupation
  • Only covers persons and property

What is the primary purpose of raising revenue through taxation?

<p>To finance the government and its activities (C)</p> Signup and view all the answers

Who exercises the power of taxation?

<p>The legislature, and upon valid delegation, the law-making bodies of LGUs and the President (D)</p> Signup and view all the answers

What is one of the non-revenue purposes of taxation?

<p>Promotion of general welfare (D)</p> Signup and view all the answers

What is the primary purpose of taxation according to the Necessity Theory?

<p>To enable the government to function and pay its expenses (C)</p> Signup and view all the answers

What type of limitation on the power of taxation is based on the principle that the government cannot delegate its power to tax?

<p>Non-delegability of power (C)</p> Signup and view all the answers

What is the basis of taxation according to the Life Blood Theory?

<p>Necessity of government (C)</p> Signup and view all the answers

What is the consequence of failure to comply with the civil liability to pay taxes?

<p>Criminal liability (C)</p> Signup and view all the answers

What is required for a law granting tax exemptions to be passed?

<p>A majority vote in Congress (A)</p> Signup and view all the answers

What type of tax exemption is granted when a particular person, property, or excise is deemed exempt because it falls outside the scope of the taxing provision?

<p>Implied exemption (C)</p> Signup and view all the answers

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