IDENTIFICATION (2)

Question 1

Non-payment of this tax will not imprison an individual

Answer 1

Poll Tax

Question 2

The basic principle states that the tax imposed must be proportionate to taxpayer’s ability to pay.

Answer 2

Theoretical Justice

Question 3

There can be no tax unless there is a law imposing the tax is consistent with this inherent limitation of taxing power.

Answer 3

Non-delegability of taxing power
Or
Non-delegation

Question 4

The premier tax agency in the Philippines

Answer 4

BIR

Question 5

This limitation inherently implied that the State’s primary concern is for the common good of the people

Answer 5

Public Purpose

Question 6

Also known as tax dodging, which is the unlawful means of lessening or getting away from tax liabilities

Answer 6

Tax Evasion

Question 7

One of the characteristics of internal revenue laws is that they are:

Answer 7

Generally Prospective in Appilcation

Question 8

Which of the following inherent powers of the government is inferior to the non-impairment clause of the constitution

Answer 8

Taxation
Or Power to Tax

Question 9

No person shall be imprisoned for non-payment of:

Answer 9

Poll Tax

Question 10

Tax of a fixed proportion of the value of the property; needs and independent appraiser to determine its value (e.g. real estate tax, certain custom duties)

Answer 10

Ad Valorem Tax

Question 11

The strongest among the inherent powers of the state

Answer 11

Power to Tax

Question 12

It is the place of taxation

Answer 12

Situs

Question 13

It is generally based on contract, non-payment of this will not necessarily imprison an individual as opposed to non-payment of tax

Answer 13

Debt

Question 14

It is a sum of money for the use of something, thus a demand of proprietorship

Answer 14

Toll

Question 15

It happens when the taxpayer minimizes his tax liability by taking advantage of legally available tax planning opportunities

Answer 15

Tax Avoidance

Question 16

It is the power of the state to take private peoperty for public use upon payment of just compensation

Answer 16

Eminent Domain

Question 17

The existence of the government is a necessity and that the state has the right to compell all individuals and property within its limits to contribute

Answer 17

Theory of Taxation

Question 18

Subject to inherent and constitutional limitations the power of taxation is regarded as supreme, plenary, unlimited and comprehensive

Answer 18

Scope of Taxation

Question 19

Where does taxing power of the provinces, municipalities and cities percede from?

Answer 19

Constitutional Grant

Question 20

How will the local government units be able to exercise their taxing powers?

Answer 20

By local legislation

Question 21

The Tax Reform Act of 1997 or the Tax Code is:

Answer 21

RA 8424

Question 22

Tax of a fix amount imposed among all persons residing within a specified territory without regards to their property or occupation they may be engage

Answer 22

Personal, Poll, or Capitation Tax

Question 23

Tax imposed on personal or real property in proportion to its value or some other reasonable method of apportionment

Answer 23

Property

Question 24

Tax which is demanded from the persons whom the law intends or desires to pay it

Answer 24

Direct

Question 25

Tax which is demanded from one person in the expectationand intention that he shall indemnify himself at the expense of another

Answer 25

Indirect

Question 26

Tax which imposes a specific sum by the head or number or by some standards of weight or measurement and which requires no assessment other than a listing or classification of the objects to be taxed

Answer 26

Excise

Question 27

Tax fixed proportion of the amount or value of the property with respect to which the tax assessed

Answer 27

Specific

Question 28

Tax base on a fix percentage of the amount of property, income or other basis to be taxed

Answer 28

Proportional

Question 29

Tax where the rate decreases as the tax base increase

Answer 29

Regressive

Question 30

Tax where the rate increases as the tax base increases

Answer 30

Progressive

Question 31

Persons or thing belonging to the same class shall be taxed at the same rate

Answer 31

Uniformity of Taxation

Question 32

A characteristic of taxation which distinguishes it from police power and eminent domain?

Answer 32

Generally Payable in Money

Question 33

The tax law must be capable of convenient just and effective administration

Answer 33

Administrative Feasibility

Question 34

The sources of revenue should be sufficient to meet the demands of public expenditures. This refers to

Answer 34

Fiscal Adequacy

Question 35

Basic principles of sound tax system

Answer 35

Fiscal Adequacy Administrative Feasibility Theoretical Justice

Question 36

The tax law must be capable of convenient just and effective administration

Answer 36

Administrative Feasibility

Question 37

The person or property taxed must be subject to the jurisdiction of the taxing State. This inherent limitation is called

Answer 37

Territoriality

Question 38

Restrictions on the power of taxation recognizes that the country’s tax laws shall not be applied to the property of foreign government?

Answer 38

EXERCISE OF TAXATION IS SUBJECT TO INTERNATIONAL COMITY

Question 39

An escape from taxation where the tax burden is transferred by one whom the tax is imposed or assessed to another

Answer 39

Shifting

Question 40

An escape from taxation where the producer or manufacturer pays the tax and endeavor to recoup himself by improving his process of production thereby turning out his units of products at a lower cost

Answer 40

Transformation

Question 41

An escape from taxation where there is a reduction in the price of the taxed object equal to the capitalized value of the future taxes which the taxpayer expects to be called upon to pay

Answer 41

Capitalization

Question 42

police power as distinguished from taxation?

Answer 42

The amoung imposed depends on wether the activity is useful or not

Question 43

Value-added tax is an example of

Answer 43

Proportional Tax

Question 44

A tax on business is

Answer 44

Indirect Tax

Question 45

That the legislative body can impose a tax at any amount underscores the legal truism tha

Answer 45

Taxation is a very broad power of the state