H1-FUNDAMENTALS OF TAXATION Flashcards
DIFFERENCES BETWEEN TAXATION, POLICE POWER AND EMINENT DOMAIN AS TO: DELEGATION
TAX-NOT NECESSARY
PP-EXPRESS
ED-EXPRESS
DIFFERENCES BETWEEN TAXATION, POLICE POWER AND EMINENT DOMAIN AS TO: PERSONS AFFECTED
TAX-COMMUNITY
PP-COMMUNITY
ED-SPECIFIC/OWNER OF PPTY
DIFFERENCES BETWEEN TAXATION, POLICE POWER AND EMINENT DOMAIN AS TO: AMOUNT OF IMPOSITION
TAX-UNLIMITED
PP-SUFFICIENT
ED-NONE, INSTEAD GOV WILL PAY
DIFFERENCES BETWEEN TAXATION, POLICE POWER AND EMINENT DOMAIN AS TO: IMPORTANCE
TAX-IMPORTANT
PP-SUPERIOR
ED-N/A
DIFFERENCES BETWEEN TAXATION, POLICE POWER AND EMINENT DOMAIN AS TO: RELATIONSHIP WITH CONSTITUTION
TAX-INFERIOR
PP-SUPERIOR
ED-N/A
ED*
DIFFERENCES BETWEEN TAXATION, POLICE POWER AND EMINENT DOMAIN AS TO: LIMITATION
TAX-CONSTITUTIONAL AND INHERENT LIMITATION
PP-PUBLIC INTEREST AND DUE PROCESS
ED-PUBLIC PURPOSE AND JUST COMPENSATION
STAGES OF TAXATION (IN ORDER) -2
- LEVY OR IMPOSITION (IMPACT OF TAXATION)
2. ASSESSMENT OR COLLECTION (INCIDENCE OF TAXATION
MODES OF ALLOCATION OF TAXATION
BENEFITS RECEIVED THEORY
WEALTH REDISTRIBUTION THEORY
SCOPE OF TAXATION
CPUS COMPREHENSIVE PLENARY UNLIMITED SUPREME
INHERENT LIMITATIONS OF TAXATION 5/6
TIP-END? TERRITORIALITY INTERNATIONAL COMITY PUBLIC PURPOSE EXEMPTION OF GOV NON DELEGATION OF TO TAX ??RULES ON DOUBLE TAXATION
CONSTITUTIONAL LIMITATION:CREATION
C-DUE PALO
CREATION: DUE PROCESS, UNIFORMITY, EQUALITY, PROGRESSIVE,ALL+MAJORITY CONGRESS VOTE PASS TAX LAW EXEMPTION,LGUS CAN CREATE REVENUE RESOURCE,ORIGINATE FROM HOUSE OF REPS
CONSTITUTIONAL LIMITATION: EXEMPTED
REAL PPTY TAX-RCEDNPO-CEMETERY
REVENUE AND ASSETS-NON STOCK NON PROFIT FOR EDUC PURPOSE
CONSTITUTIONAL LIMITATION: NON
IMPRISONMENT
IMPAIRMENT OF OBLICON
IMPAIRMENT OF JURISDICTION OF SC
CONSTITUTIONAL LIMITATION: OTHERS
FREE WORSHIP
NO APPROPRIATION FOR RELIGIOUS PURPOSE
CONSTITUTIONAL LIMITATION: INHERENT
FOR PP
EXEMPTION OF GOV AGENCIES FROM TAXATION
