Chapter 1 (True Or False)

Question 1

There should be direct receipt of benefit before one could be compelled to pay taxes

Answer 1

False

Question 2

Eminent domain involves confiscation of prohibited commodities to protect the well-being of the people

Answer 2

False

Question 3

Horizontal equity requires consideration of the circumstances of the taxpayer

Answer 3

True

Question 4

Taxes are the lifeblood of the government

Answer 4

True

Question 5

Taxation is a mode of apportionment of government cost to people

Answer 5

True

Question 6

The exercise of taxation power requires Constitutional grant

Answer 6

False

Question 7

Taxation is inherent in sovereignty

Answer 7

True

Question 8

Police power is the most superior power of the government. Its exercise needs to be sanctioned by the Constitution

Answer 8

False

Question 9

All inherent powers presuppose an equivalent form of compensation

Answer 9

True

Question 10

The reciprocal duty of support between the government and the people undrscores the basis of taxation

Answer 10

True

Question 11

The scope of taxation is regarded as comprehensive, plenary, unlimited, and supreme

Answer 11

True

Question 12

The constitutional exemption of religious, charitable, and non-profit cemeteries, churches, and mosques refers to income tax and real property tax

Answer 12

False

Question 13

Taxpayers under the same circumstances should be taxed differently.

Answer 13

False

Question 14

Taxation is subject to inherent and Constitutional limitations

Answer 14

True

Question 15

International comity connotes courtesy between nations

Answer 15

True

Question 16

Collection of taxes in the absence of a law is violative of the Constitutional requirement for due process

Answer 16

True

Question 17

No one shall be imprisoned for the non payment of tax

Answer 17

True

Question 18

The lifeblood doctrine requires the government to override its obligations and contracts when necessary

Answer 18

False

Question 19

2/3 of all the members of Congress is required to pass a tax exemption law

Answer 19

False

Question 20

The government should tax itself

Answer 20

False