Philippine Taxation System and Powers of the State

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18 Questions

Where does the process of levy or imposition of taxes take place?

In the House of Representatives

In which stage of taxation does the act of administration and implementation of tax laws occur?

Assessment and collection

Where are service fees subject to tax according to the text?

In the place where they are rendered

Where are properties taxable?

In their location

What is the requirement related to the origination of appropriations, revenue, or tariff bills?

Appropriations shall originate exclusively in the Senate

Where does income tax situs on sale of goods take place?

In their location

What is the purpose of taxation power compared to police power?

To support the government vs. to protect the general welfare of the people

What is a key limitation of police power compared to taxation power?

Limited to cover cost of regulation vs. based on government needs

Which attribute is common among taxation, police, and eminent domain powers?

They are all inherent powers of the State

What distinguishes eminent domain from taxation and police powers?

It has no inherent limitations vs. limited by constitutional and inherent limitations

Which power aims at regulating private property compared to the other two?

Eminent domain power

What distinguishes taxation power's amount of imposition from police power?

Based on government needs vs. limited to cover cost of regulation

What is the primary purpose of taxation?

To enforce proportional contributions from the government's subjects for public purposes

Which of the following best describes taxation as a legislative process?

Taxation is a process of levying taxes by the legislature of the state to enforce proportional contributions from its subjects for public purpose

How does the text describe the relationship between the government and taxation?

Taxation is a necessary power of the state, as the government cannot exist without a system of funding

What is the relationship between the government's taxation power and the Constitution?

The Constitution does not grant the government the power of taxation, as it is an inherent power of the state that can be exercised independently of the Constitution

What is the relationship between the national government and local government units in terms of the exercise of the taxation power?

The exercise of the taxation power by local government units is limited by the national legislature, which can impose conditions on their use of this power

What is the relationship between the government's taxation power and the concept of compensation?

The government's taxation power presupposes an equivalent form of compensation received by the persons affected by its exercise

Explore the theoretical foundation of the Philippine taxation system, including the inherent powers of the state such as taxation power, police power, and eminent domain. Understand the significance of each power in sustaining the government and protecting public welfare.

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