18 Questions
What is the basis of taxation?
The government provides benefits to the people in the form of public services, and the people provide the funds that finance the government.
What is the 'Lifeblood Doctrine' as described in the text?
Taxes are the lifeblood of the government, and their prompt and certain availability are an imperious need.
According to the 'Benefit received theory' of taxation, what determines how much tax a person should pay?
The amount of benefit the person receives from the government.
Which of the following is NOT listed as an 'Inherent limitation' on the taxation power?
Non-impairment of obligation and contract
According to the 'Ability to pay theory' of taxation, what should determine how much tax a person pays?
The person's relative capacity to sacrifice for the support of the government.
Which of the following is NOT listed as a 'Constitutional Limitation' on the taxation power?
Non-delegation of the taxing power
What is one of the key aspects of Taxation as a state power?
It enforces a proportional contribution from subjects for public purpose
In what way does Taxation serve as a mode of government cost distribution?
By allocating costs or burden to subjects benefited by spending
What can be inferred about Taxation's relationship with government funding?
Government funding is a necessity for the existence of government
Which statement accurately describes the exercise of powers by local government units in relation to taxation?
The national legislature imposes limits on local government taxation powers
How does Taxation differ from other governmental powers regarding its exercise?
It requires equivalent compensation to those affected by its exercise
Which characteristic defines Taxation's role as a legislative process?
It involves levying taxes to enforce proportional contributions
What is the purpose of the taxation power of the State?
To enforce proportional contribution from subjects to sustain the government
Which of the following is NOT a similarity among the three powers of the State?
They are all ways to protect private rights and properties
What is the primary difference between taxation power and police power of the State?
Purpose of the imposition
In eminent domain, who is responsible for paying just compensation for private property taken?
The government and private utilities
Which statement best describes the Constitutional and inherent limitations of police power?
Public interest and due process
What distinguishes taxation power from eminent domain?
Public interest and just compensation
Test your knowledge on the theoretical foundation of Philippine taxation system including concepts like the power of taxation, police power, and eminent domain. Learn about the inherent powers of the State and their importance in governance.
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