ST.

VINCENT COLLEGE OF CABUYAO

Brgy. Mamatid, City of Cabuyao
Laguna 4025

Name: _________________________ Score:__________

Subject: ______________________ Mr. J.F.E. Ambas

Quiz No. 1
I. Multiple choice.

1. Synonymous to tax avoidance.

A. Tax dodging C. Tax exemption
B. Tax minimization D. Tax evasion

2. Synonymous to tax evasion.

A. Tax dodging C. Tax exemption
B. Tax minimization D. Tax evasion

3. The use of legal or permissible means to minimize or avoid taxes.

A. Exemption C. Avoidance
B. Shifting D. Evasion

4. The use of illegal or fraudulent means to avoid or defeat the payment of tax.
A. Exemption C. Avoidance
B. Shifting D. Evasion

5. An escape from taxation where there is a reduction in the price of the taxed object equal to the capitalized value of future
taxes which the taxpayer expects to be called upon to pay.
A. Shifting C. Transformation
B. Exemption D. Capitalization

6. An escape from taxation where the producer or manufacturer pays the tax and endeavors to
recoup himself by improving his process of production thereby turning out his units of
products at a lower cost.
A. Shifting C. Transformation
B. Exemption D. Capitalization

7. An escape from taxation where the tax burden is transferred by the one on whom the tax is
imposed or assessed to another.
A. Shifting C. Transformation
B. Exemption D. Capitalization

8. Enforced proportional contributions from persons and property levied by the state by virtue
of its sovereignty for the support of the government and for all public needs.
A. Toll C. Taxes
B. License fee D. Assessment

9. The process or means by which the sovereign, through its law-making body raises income to
defray the expenses of the government.
A. Toll C. Taxation
B. License fee D. Assessment

10. The levying or imposition of tax and the collection of the tax are processes which constitute
the taxation system.
A. Basis of taxation C. Nature of taxation
 B. Aspects of taxation D. Theory of taxation
11. The sources of revenue as a whole, should be sufficient to meet the demands of public
expenditures.
A. Fiscal adequacy C. Administrative feasibility
B. Equality or theoretical justice D. Intellectual sensitivity
12. In every case of doubt, tax exemptions are construed
A. Strictly against the government and the taxpayer.
B. Liberally in favor of the government and the taxpayer.
C. Strictly against the government and liberally in favor of the taxpayer.
D. Liberally in favor of the government and strictly against the taxpayer.
13. Basic Principles of a sound tax system, except
A. Fiscal adequacy C. Administrative feasibility
B. Equality or theoretical justice D. Intellectual sensitivity
14. Which of the following is a nature of taxation?
A. The power is granted by legislative action.
B. It is essentially an administrative function.
C. It is generally payable in money.
D. Without it the state can continue to exist.
15. Which is not an essential characteristic of a tax?
A. It is unlimited as to amount.
B. It is payable in money.
C. It is proportionate in character.
D. It is an enforced contribution.
16. The following are constitutional limitations, except
A. No imprisonment for non-payment of poll tax.
B. Non-impairment of the obligation of contracts.
C. Rule of uniformity and equity in taxation.
D. Exemption from income tax of charitable institutions, cemeteries, churches,
parsonage or convents appurtenant thereto, as well as all lands, buildings and
improvements actually, directly and exclusively used for religious, charitable and
educational purposes.
17. Taxation as distinguished from police power and power of eminent domain.
A. Property is taken to promote the general welfare.
B. Maybe exercised only by the government.
C. Operates upon the whole citizenry.
D. There is generally no limit as to the amount that may be imposed.

18. Tax based on a fixed percentage of the amount of property, income or other basis to be taxed.
A. Proportional C. Regressive
B. Progressive D. Indirect

19. Tax which imposes a specific sum by the head or number or by some standard of weight or
measurement and which requires no assessment other than a listing or classification of the
objects to be taxed.
A. Specific C. Excise
B. Ad-valorem D. Income

20. Tax which is demanded from the person whom the law intends or desires to pay it.
A. Direct C. Excise
B. Indirect D. Percentage
II. Enumerate the following.

Inherent Limitation
Constitutional Limitation
Classification of a sound tax system