Types of Taxes

102.The Philippine income tax system has the following features, except
a. Comprehensive tax situs by tising the nationality, residence, and source rules.
b. The individual income tax system is mainly progressive in nature.
c. Indirect rather than direct system.
d. Semi-global and semi-schedular system.
❖ Answer: C

103.Tax of a fix amount imposed among all persons residing within a specified territory without regard to their
property or occupation they may be engage
a. Personal, poll or capitation tax c. Excise tax
b. Property d. Regressive

❖ Answer: A

104.Tax imposed on personal or real property in proportion to its value or some other reasonable method of
apportionment
a. Personal, poll or capitation tax c. Excise tax
b. Property d. Regressive

❖ Answer: B

105.Which of the following is not an example of excise tax?

a. Transfer tax c. Real property tax -
b. Sales tax ,d. Income tax

❖ Answer: C

106. Tax which is demanded from the persons whom the law intends or desires to pay it
‘ a. Direct c. Excise \
b. Indirect d. Income

❖ Answer: A

111. Tax which is demanded from one person in the expectation and intention that he shall indemnify himself at the
expense of another
a. Direct » b. Indirect c. Excise
d. Income

Answer: B
Answer: B
112. One is not a direct
tax c. Income tax
a. Immigration tax d. Value-added tax
b. Transfer tax

❖ Answer: D

c. Property tax
d. None of the choices