Which of the following is INCORRECT description of taxation?

a. Legislative and inherent for the existence of the government.

b. Necessary and for public purpose.
c. Supreme and absolute power of the State.
d. The strongest of all inherent powers of the State.
18. Compliance with procedural requirements must be followed strictly to avoid collision between the State’s power to
tax and the individual’s recognized rights.
a. Due process of law
b. Equality in taxation
c. Non-infringement of religious freedom
d. Non-impairment of obligations and contracts
19. No person shall be imprisoned for non-payment of this.
a. Property tax
b. Excise tax
c. Poll tax
d. Income tax
20. One is NOT a direct tax
a. Immigration tax
b. Transfer tax
c. Income tax
d. Value-added tax
21. Which of the following taxes is always proportional?
a. Value added tax
b. Income tax
c. Estate tax
d. Donor’s tax