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General Principles of Taxation - E

This document contains a 10 question multiple choice quiz about taxation. The questions cover topics such as the characteristics and purposes of taxation, tax administration, the power of taxation, similarities between taxation and other government powers, characteristics of a sound taxation system, and limitations on taxation. The correct answers to each question are not provided.

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124 views2 pages

General Principles of Taxation - E

This document contains a 10 question multiple choice quiz about taxation. The questions cover topics such as the characteristics and purposes of taxation, tax administration, the power of taxation, similarities between taxation and other government powers, characteristics of a sound taxation system, and limitations on taxation. The correct answers to each question are not provided.

Uploaded by

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

Multiple Choice: In each of the following, choose the best answer.


1. All are characteristics of the power of taxation, EXCEPT:
a. It is an inherent power.
b. It is a legislative in character.
c. It is civil in character.
d. It is subject to inherent and constitutional limitations.

2. Also known as tax administration


a. Collection of taxes c. Payment of taxes
b. Levying of taxes. d. Incidence of taxation

3. Taxation is an inherent power because:


a. It is the life blood of the government.
b. Protection and benefit theory.
c. It co-exists with the existence of the state.
d. It is exercised for the general welfare of the people.
4. All are essential characteristics of a tax, EXCEPT:
a. It is an enforced contribution.
b. It is generally unlimited in amount.
c. It is generally payable in money.
d. It is a proportionate burden.
5. All are secondary purposes of taxation, EXCEPT:
a. Sumptuary purpose c. Compensatory purpose
b. Regulatory purpose d. Revenue purpose
6. In the absence of inherent and constitutional limitation, the power of tax is:
a. Comprehensive, unlimited and plenary
b. Unlimited and plenary
c. Broad and penal
d. Unlimited and political
7. All are similarities of taxation, police power, and power of eminent domain, EXCEPT:
a. All are necessary attributes of the Constitution
b. All exist independently of the Constitution
c. All contemplate and equivalent benefit
d. All are superior to the non-impairment clause of the Constitution
8. Below are characteristics of a sound taxation system, EXCEPT:
a. Administrative feasibility and compliance
b. Fiscal Adequacy
c. Theoretical Justice or equality
d. Uniformity of taxation
9. It refers to a fraudulent act of minimizing taxes.
a. Tax avoidance c. Tax minimization
b. Tax evasion d. Multiple taxation
10. One of the following is NOT an inherent limitation:
a. Taxes must be for public purposes
b. Equality in Taxation
c. Territoriality rule
d. Rule on double taxation

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