Chapter 1 Principles of Taxation

Question 1

Where does the taxing power derived its source and its obligation?

Answer 1

It is derived from the very existence of the State whose social contract with its citizens obliges to promote public interest and the public good.

Taxation is more on public.

Question 2

This is a principal of attribute of the sovereignty.

Answer 2

Taxation

Question 3

What is State?

Answer 3

It is a community of a person, more or less numerous, permanently occupying a fixed territory, and possessed of an independent governement for political ends to which the great body of inhabitants render habitual obedience.

Question 4

Elements of the STATE

Answer 4

1. People
2. Territory
3. Government
4. Sovereignty

Question 5

This refer to the inhabitants of the State.

Answer 5

People

Question 6

This refer to the physical geographic area over which the State has jurisdiction and control.

Answer 6

Territory

Question 7

Provides the spatial context for the state’s activities and authority.

Answer 7

Territory

Question 8

The agency or instrumentality through which will of the State is formulated, expressed and realized.

Answer 8

Government

Question 9

Refers to the corporate governmental entity through which the functions of government are exercised throughout the Philippines

Answer 9

Government of the Republic of the Philippines

Question 10

A republic with a presidential form of goverment wherein power is equally divided among its three branches: executive,legislative, and juridical.

Answer 10

Philippines

Question 11

• The supreme and uncontrollable power inherent in a State by which the State is governed.
• It is permanent, exclusive, comprehensive, absolute, indivisible, inalienable, and imprescriptible.

Answer 11

Sovereignty

Question 12

What are the Inherent Power of the State?

Answer 12

1. Police Power
2. Power to Eminent domain
3. Power of Taxation

Question 13

The power of the State to regulate liberty and property for the promotion of general welfare.

Answer 13

Police Power

Question 14

The power of the State to forcibly acquire private property, upon payment for just compensation, for some intended public use.

Answer 14

Power of Eminent Domain

Question 15

The power of the State to demand from the members of society their proportionate share or common in the maintenance of the government.

Answer 15

Power of Taxation

Question 16

Process inherent in every state to exercise the power to exact enforcede proportional contributions imposed upon persons, properties, or rights to raise revenues in order to defray the necessary and legitimate expense of the government.

Answer 16

Taxation

Question 17

Process or act of imposing a charge by the government authority on property, individuals or transactiond to raise money for public purposes.

Answer 17

Taxation

Question 18

It is the power inherent in every sovereign State to impose a charge or burden upon persons, properties, or rights to raise revenues for use and support of the government to enable it to discharge its appropriate functions.

Answer 18

Taxation

Question 19

It is the act of levying tax.

Answer 19

Taxation