The three fundamental powers of the state may be exercise only by the government.

A person may refuse to pay on the ground that he will not receive a benefit from tax.

License fees are imposed in the exercise of police power.

Toll is one of the taxes collected by the government.

Special assessment is imposed on persons, property and property rights.

Taxation is a process or means by which the sovereign, through its law making body raises income to defray the expenses of the government.

Eminent Domain may be exercise even by public service corporations and public entities.

Police power regulates both liberty and property.

  License fee is imposed to raise revenue.

Tax is generally unlimited because it is based on the needs of the State.

The distinction of a tax from permit or license fee is that a tax is

one in which there is generally no limit on the amount may be imposed.

Debt, as distinguished from tax, may be paid in kind.

In the exercise of the power of taxation,

the state can tax anything at any time.

Levying of local government taxes should be exercise only

by the legislative branch of the government.

The taxing of provinces, municipalities and cities

precede from a constitutional right.

Which of the following statement is incorrect?

Statement 1: The distinction of a tax from permit or license fee is

that a tax is imposed for regulation.

Statement 2: Non-payment of a tax does not necessarily

render a business illegal. statement is incorrect?

The actual effort exerted by the government to effect the

exaction of what is due from the taxpayer is known as

The following are the characteristics of

the State’s power to tax, except

Levying of local government taxes may be exercised by

Statement 1: Eminent domain may raise

money for the government.

Statement 2: Barrios, barangays, municipalities/cities

and provinces may collect taxes from its inhabitants.

The following are the nature of taxation, except

There can be no tax unless there is a law

imposing the tax is consistent with the doctrine of

One of the characteristics of our

internal revenue laws is that they are

Which of the following distinguishes

tax from license fee?

The tax law must be capable of convenient,

just and effective administration

Tax base on a fix percentage of the amount of

property, income, or other basis to be taxed     

Which of the following is a characteristic of taxation which distinguishes it from police power and eminent domain?    

The following are basic principles of sound tax system

I. It should be capable of being effectively enforced

II. It must be progressive

III. Sources of revenue should be sufficient to meet the

demands of public expenditure and other public needs

IV. It should be exercised to promote public welfare

The sources of revenue should

be sufficient to meet the

demands of public expenditures.

This refers to

The tax should be imposed proportionate

to the taxpayer ability to pay.

“Equality in taxation” means:

I. Progressive system of taxation shall be applied.

II. The tax laws and their application must be fair, just,

reasonable and proportionate to one’s ability to pay.

III. The tax laws shall give emphasis on direct rather than

indirect taxes or on the ability-to-pay principle of taxation.

Which of the following is to be regarded as tax

minimization through legal means?   

Which of the following is correct?

Which of the following is an element of double taxation?

I. Same kind of tax

II. Same subject matter

III. Same taxable period

IV. Same taxing authority