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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?

To finance the government and its activities (C) Signup and view all the answers

Who exercises the power of taxation?

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

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

Promotion of general welfare (D) Signup and view all the answers

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

To enable the government to function and pay its expenses (C) 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?

Non-delegability of power (C) Signup and view all the answers

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

Necessity of government (C) Signup and view all the answers

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

Criminal liability (C) Signup and view all the answers

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

A majority vote in Congress (A) 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?

Implied exemption (C) Signup and view all the answers