taxation chap 1 multiple choice pt 1

entering into treaties to form regional trade blockage against the rest of the world

international double taxation can be mitigated by any of the following except

taxes should be collected only for public improvements

select the incorrect statement

both statements

statement 1: in the selection of the objects of taxation, the courts have no power to inquire the wisdom, objectivity, motive, expediency, or necessity of a tax law statement 2: an imposition can be both a tax and a regulation. taxes may be levied to provide means for rehabilitation and stabilization of threatened industry. which is correct

I & II are true

statement 1: taxation is the rule; exemption is the exception statement 2: taxation may be used to implement the police power of the state. which is true?

only statement 2

statement 1: the benefit received theory presupposes that some taxpayers within the territorial jurisdiction of the Philippines will be exempted from paying tax so long as they do not receive benefits from the government statement 2: the ability to pay theory suggests that some taxpayers may be exempted from tax provided they do not have the ability to pay the same. which is correct?

the lifeblood doctrine

that courts cannot issue injunction against the government's effort to collect taxes is justified by

Impact of taxation

the point at which tax is levied is also called

taxation

the power to enforce proportional contribution from the people for the support of the government is

tax holiday

this refers to the privileges or immunity from a tax burden which others are subjected to

the lifeblood doctrine

this theory underscores that taxes are indispensable to the existence of the state

public purpose

what is the basis of taxation?

to enforce contribution from its subjects for public purpose

what is the primary purpose of taxation?

Necessity

what is the theory of taxation?

taxation applies since exemptions are construed against the taxpayer

when exemption from a tax imposition is silent or not clearly stated, which is true?

exemption applies since vague tax laws are construed against the government

when the provisions of tax laws are silent as to the taxability of an item, which is true?

discretionary

which does not properly describe the scope of taxation

the president of the Philippines can change tariff or imposts without necessity if calling congress to pass a law for that purpose

which is correct?

assessment of tax

which is not a legislative act?

none of these

which is not a public purpose?

public properties

which is not an object of taxation?

absence of benefits from the government

which is not legally tenable in refusing to pay tax?

there should be personal benefit enjoyed from the government before one is required to pay tax

which is the most incorrect statement regarding taxes?

Territoriality

which limitation of taxation is the concept of "situs of taxation" based

levy or distraint of taxpayers property for tax delinquency

which of the following acts in taxation is administrative by nature?

Generally for public use

which of the following inappropriately describes the nature of taxation

the power to reverse a ruling of the bureau of internal revenue

which of the following powers of the commissioner of internal revenue cannot be delegated?

both tax and debt partake the nature of an obligation

which of the following statements does not support the principle that tax is not subject to compensation or set-off?

Uniformity rule

which provision of the constitution is double taxation believed to violate?

only those who are able to pay tax can enjoy the privileges and protection of the government

which statement is correct?

Both a & b

which tax exemption is irrevocable?

to raise revenue for the support of the government

all of these are secondary purposes of taxation except

Both a & b

A. taxation is the rule, exception is the exemption B. vague taxation laws are interpreted liberally in factor of the government

A only

A. taxes should not operate retrospectively B. tax is generally for public purpose which is true

A only

A. the power to tax includes the power to exempt B. the power to licences includes the power to tax