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Chapter 2: Taxes, Tax Laws, and Tax Administration

The document discusses different types of taxes and powers of government related to taxation. It provides statements related to eminent domain, taxation, police power, and the differences and limitations of these powers. It also discusses theories of taxation such as direct vs indirect taxes, taxes according to purpose, incidence and source, and the nature of different taxes like property and professional taxes.

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55 views

Chapter 2: Taxes, Tax Laws, and Tax Administration

The document discusses different types of taxes and powers of government related to taxation. It provides statements related to eminent domain, taxation, police power, and the differences and limitations of these powers. It also discusses theories of taxation such as direct vs indirect taxes, taxes according to purpose, incidence and source, and the nature of different taxes like property and professional taxes.

Uploaded by

GIRL
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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72.

Select the incorrect statement- Since there is compensation, eminent domain raises money for the
government

73. The following statements reflect the differences among the inherent powers except: -Eminent

domain and police power do not require constitutional grant, but taxation, being a formidable

power, requires constitutional grant.

74. Statement 1: The taxation power can be used to destroy if the law is valid;

Statement 2: A tax law which destroys thing, business, or enterprises for the purpose of raising revenue
is an invalid tax law. Which is correct? Neither statement

75. Select the correct statement- the power to tax includes the power to destroy

76. Which of the following powers inherent or co-existed with the creation of the government- All

of these

77. Which of the following is not an inherent limitation of the power to tax? Tax law shall be

uniform and equitable

78. Select the incorrect statement- Taxes should be collected only for public improvement

79. Which of the following is not a constitutional limitation of the power to tax? Non-delegation of

the taxing power

80. Which of the powers of the state is the most superior? Which is regarded as the most important?
Police power; Taxation

CHAPTER 2: TAXES, TAX LAWS, AND TAX ADMINISTRATION

MULTIPLE CHOICE-THEORIES
1. When tax is collected upon someone who is effectively reimbursed by another, the tax is regarded as-
Indirect

2. All are valorem taxes, except one. Select the exception- Poll tax

3. Taxation power can be used to destroy- As an implement of police power

4. Which is not a characteristic of tax? It is subject to assignment

5. Which of the following is a local tax? Real property tax

6. Which is not a source of tax law? CHED regulations

7. Tax as to purpose is classified as- Fiscal or regulatory

8. Tax as to incidence is classified as- Direct or indirect tax

9. Tax as to source is classified as- National or local tax

10. Which is not a nature of tax? Generally payable in kind

11. Taxes that cannot be shifted by the statutory taxpayer are referred to as- direct taxes

12. Which is a local tax? Professional tax

13. As to subject matter, taxes do not include- Regulatory tax

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