enumeration chap. 1

Question 1

what are the three inherent powers

Answer 1

1. police power
2. the power of eminent domain
3. taxation power

Question 2

what are the 2 Requisites of a valid police measure

Answer 2

1. lawful subject
2. lawful means

Question 3

what are the 2 definition of police power

Answer 3

• the power to protect citizens and provide for the safety and welfare of the society
• a power limited by the due process clause of the constitution

Question 4

what is the main definition of taxation power

Answer 4

the power by which the sovereign state, through its legislative body, raises and accumulates revenue from its inhabitants for public purposes

Question 5

The taking of property in law may include:

Answer 5

• trespass without actual eviction of the owner;
• material impairment of the value of the property;
• prevention of the ordinary uses for which the property was intended.

Question 6

what are the three definitions of the power of eminent domain

Answer 6

• the power to take private properties for the public purpose
• involves expropriation of private property
• limited to the just compensation clause of the constitution

Question 7

the three inherent of the state are SIMILAR in the following respects:

Answer 7

1. they are inherent in the state and maybe exercise by it without the need of an express constitutional grant
2. they are not only necessary but indispensable. The state cannot continue or effective unless it is able to exercise them
3. they are methods by which the state interferes with private rights.
4. they all presupposed an equivalent compensation for the private rights interfered with
5. they are exercised merely by the legislature.

Question 8

the three inherent of the state are DIFFER in the following respects

Answer 8

1. the police power regulates both liberty and property. The power of eminent domain the the power of taxation affects only the property rights
2. the police power and power of taxation maybe exercise only by the government. The power of eminent domain may be exercise by private entities.

Question 9

what are the purpose of taxation

Answer 9

1. rising revenue
2. economic stability
3. fair distribution of income
4. optimum allocation of resources
5. projection policy
6. social welfare
7. higher employee level

Question 9

The Nature of tax power includes the following:

Answer 9

1.Inherent power of sovereignty
2. Essentially a legislative function
3. For public purposes
4. Territorial in operations
5. Tax exemption of government
6. The strongest among the inherent powers of the government
7. Subject to Constitutional and inherent limitation

Question 10

4 r’s of taxation

Answer 10

1. revenue
2. redistribution
3. repricing
4. representation

Question 11

OBJECTS OF TAXATION

Answer 11

1. PERSONS, whether natural or juridical persons
2. PROPERTIES, whether real, personal, tangible or intangible properties
3. EXCISE OBJECTS, such as transactions, privilege, right, and interest

Question 12

enumerate the stages in the exercise of taxation

Answer 12

1. levy
2. assessment and collection
3. payment
4. refund

Question 13

enumerate the justification for exercise of eminent domain

Answer 13

1. taking private property for public use
2. paying for just compensation
3. Necessity
4. due process of law

Question 14

CERTAIN DOCTRINES IN TAXATION

Answer 14

1. Prospective application of tax laws
2. Imprescriptibility of Taxes
3. Double Taxation
4. escape from taxation
5. EXEMPTION FROM TAXATION
6. EQUITABLE RECOUPMENT
7. SET-OFF TAXES
8. TAXPAYER SUIT
9. COMPROMISES
10. POWER TO DESTROY
11. SITUS OF TAXATION

Question 15

Principles of a SOUND TAX SYSTEM based on Adam Smith’s Canons of Taxation are:

Answer 15

1. Fiscal Adequacy
2. Administrative Feasibility
3. Theoretical Justice or Equality

Question 16

ESSENTIAL CHARACTERISTICS OF TAXES

Answer 16

1. Enforced Contribution
2. Imposed by the legislative body
3. Proportionate in character
4. Payable in the form of money
5. Imposed for the purpose of raising revenue
6. Used for a public purpose
7. Enforced on some persons
8. Commonly required to be paid at regular intervals
9. Imposed by the sovereign state within its jurisdiction

Question 17

The determination of the situs of taxation depends on various factors including the:

Answer 17

1. Nature, kind or classification of the tax being imposed;
2. Subject matter of the tax (i.e. person, property, act or activity)
3. Possible protection and benefit that may accrue both to the government and the taxpayer;
4. Residence of the taxpayer
5. citizenship of the taxpayer; and
6. Source of the income.

Question 18

Sources of Philippine Tax Laws

Answer 18

1. Constitution of the Philippines
2. Judicial Decisions
3. Executive Orders
4. Special Laws
5. Tax Treaties and Conventions with Foreign Countries
6. Revenue Regulated promulgated by the Department of Finance
7. BIR Revenue Memorandum Circulars and Bureau of Customs Memorandum Orders
8. BIR Rulings
9. Local Government Code

Question 19

what are the several forms of tax avoidance

Answer 19

a. tax option
b. shifting
c. capitalization
d. transformation
e. exemption
f. tax amnesty
g. tax condonation or tax remission

Question 20

Examples of Tax Evasion

Answer 20

1. Non-inclusion of Sales
2. Deliberate fabrication of expenses
3. Forming an artificial person to evade taxation
4. Deliberately reduce taxable income
5. Malicious failure to report income to defeat tax liability

Question 21

characteristics of tax evasion

Answer 21

*A Tax evader breaks the law
*Tax evasion is illegal.
*Tax evasion puts you in jail.
*The failure to pay or a deliberate underpayment of taxes
*One way that people try to evade paying taxes is by failing to report all or some of their income. Sometimes people do not report income gained through illegal activities such as gambling and selling stolen goods.