Beruflich Dokumente
Kultur Dokumente
Garlitos
2017-E905019
Problem 1-4 Multiple choice
Encircle the letter of the correct answer.
1. Statement No. 1: Taxation is an inherent power of the government.
Statement No. 2: Taxation is a process consisting of levying, assessment and collection.
a. Both statement are correct
b. Both statement are incorrect
c. Only statement No.1 is correct
d. Only statement No.2 is correct
2. Statement No 1: The power of taxation is inherent in sovereignty being essential to the existent of
every government. Hence, even if not mention in the constitution the state can still exercise the
power.
Statement No. 2: it is essentially a legislative function. Even in the absence of any constitutional
provision, taxation power force to congress as part of the general power of law making.
a. Both statements are false
b. Only statement No. 1 is false
c. Both statements are true
d. Only statement No. 1 is true
3. Which of the following statement is/are correct?
i. Taxation is a process.
ii. Enactment of tax laws is part of the taxation process.
iii. The constitution expressly conferred the power of taxation to the president of the Philippines.
iv. Taxation requires voluntary contribution from inhabitants to support the government.
Choices:
a. I, ii, iii and iv
b. I, ii, and iii only
c. I and ii only
d. I only
4. Which of the following is/are natural qualities of a taxation power?
i. An inherent power
ii. Essentially an executive function
iii. Absolute power
iv. Territorial in operation
a. I and iv only
b. I, ii and iii only
c. I and ii only
d. I only
5. Taxation co-exists with the 4 elements of the state, which include all except 1 of the following.
a. Government
b. Property
c. Sovereignty
d. Territory
6. Which of the following statement is not correct?
a. All of the national government units exercises the inherent power of taxation
b. Local government unit could exercise the power of taxation though legislated delegation
c. National legislation is exercise by congress
d. Interpretation of tax laws is done by legislative branch of t he government
Fitero B. Garlitos
2017-E905019
7. All of the following statements are correct except one.
a. Taxation power is an absolute power
b. Taxation power is the strongest of all inherent power of the government
c. Tax laws must not violate constitutional restriction.
d. Exercise of taxation power is subject to restriction
8. Statement 1: Government units performing governmental functions are exempt from tax unless
expressly taxable.
Statement 2: PAGCOR is exempted from tax.
a. Only statement no. 1 is correct
b. Only statement no. 2 is correct
c. Both statement are correct
d. Both statement are not correct
9. Which of the following is incorrect description of taxation?
a. Legislative and inherent for the existence of the government
b. Necessary and for public purposes supreme and an absolute power of state
c. Supreme and an absolute power of the state
d. Restricted by constitutional and inherent limitations
10. The power of taxation is supreme, plenary, unlimited comprehensive. Hence, it maybe exercises by
the state without any constitutional provisions granting it. Which of the following is not correct?
a. The power of taxation is based on necessity because without money, the state cannot survive.
b. The scope of the power of taxation is unlimited.
c. The power of taxation can be exercised only if there is just compensation.
d. The power of taxation is not absolutely unlimited.