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ACC 25 - QUIZ 1

Total questions: 15

Worksheet time: 8mins

Name
Class
Date
1.

Which statement is wrong?

a)

the power of taxation maybe exercised by the government, its political subdivisions, and public utilities

b)

generally, there is no limit on the amount of tax that may be imposed

c)

the money contributed as tax becomes part of the public funds.

d)

the power to tax is subject to inherent and constitutional limitations

2.

The power to demand proportionate contribution from persons and property to defray the necessary expenses of the government is called:

(a)  

3.

The power to acquire private property upon payment of just compensation for public purpose is called:

(a)  

4.

The power to regulate liberty and property to promote the general welfare is called:

(a)  

5.

The strongest power of the government is:

a)

power of taxation

b)

police power

c)

power of eminent domain

d)

power to recall

6.

The following statement correctly states the differences among the inherent powers of the state, except;

a)

The property taken under eminent domain and taxation are preserved but that of police power is destroyed.

b)

Eminent domain does not require constitutional grant but taxation being formidable, does in order to limit its exercises by the legislature

c)

Police power and taxation is exercised only by the government but eminent domain may be exercised by private entities

d)

Police power regulates both property and liberty while eminent domain and taxation affects only property rights.

7.

Which of the following statements is not correct?

a)

Taxes maybe imposed to raise revenue or to provide disincentives to certain activities within the state.

b)

The state can have the power of taxation even if the constitution does not expressly give it the power to tax.

c)

In the exercise of the power of taxation, the state can tax anything at any time

d)

The power of taxation in the Philippine Constitution are grants of power and not limitations on taxing powers

8.

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

a)

basis of taxation

b)

situs of taxation

c)

scope of taxation

d)

theory of taxation

9.

The reciprocal duties of support and protection between the people and the government

a)

basis of taxation

b)

situs of taxation

c)

scope of taxation

d)

theory of taxation

10.

Which statements below expresses the lifeblood theory?

a)

The assessed taxes must be enforced by the government

b)

The underlying basis of taxation is government necessity, for without taxation, a government can't either exist nor endure

c)

Taxation is an arbitrary method of exaction by those who are in seat of power

d)

The power of taxation is an inherent power of the sovereign to impose burdens upon subjects and objects within its jurisdiction for the purpose of raising revenues

11.

A tax may be imposed for a public purpose. Which of the following is not a public purpose?

a)

national defense

b)

public education

c)

improvement of sugar industry

d)

none of the choices

12.

It is literally means "place of taxation" the country that has the power and jurisdiction to levy and collect the tax

(a)  

13.

The least source of tax laws:

a)

statues

b)

presidential decrees

c)

revenue regulations

d)

tax treaties or conventions

14.

Double taxation in its general sense means taxing the same subject twice during the same taxing period. In this case, double taxation

a)

violates substantive due process

b)

does not violate substantive process

c)

violates the right to equal protection

d)

does not violates the right to equal protection

15.

The actual effort exerted by the government to effect the exaction of what is due from the taxpayer is known as

a)

assessment

b)

levy

c)

payment

d)

collection