1.

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. taxes
2. The tax imposed should be proportionate to the taxpayer’s ability to pay. Ability to pay
theory
28. The reciprocal duties of support and protection between the people and the government.
Basis of taxation
29. Subject to inherent and constitutional limitations, the power of taxation is regarded as
supreme, plenary, unlimited and comprehensive. Scope of taxation
3. The sources of revenue as a whole, should be sufficient to meet the demands of public
expenditures. Fiscal adequacy
4. The tax laws must be capable of convenient, just and effective administration.
administratice
5. Persons or things belonging to the same class shall be taxed at the same rate. uniformity
30. The tax should be proportional to the relative value of the It literally means “place of
taxation”; the country that has the power and jurisdiction to levy and collect the tax.
Situs of taxaiton
31. The power to acquire private property upon payment of just compensation for public.
eminentt
purpose.
32. The power to regulate liberty and property to promote the general welfare. police
33. The power to demand proportionate contributions from persons and property to defray the
expenses of the government. Power of taxation
34. The existence of the government is a necessity and that the state has the right to compel all
individuals and property within its limits to contribute theory
35. An escape from taxation where the tax burden is transferred by the one on whom the tax is
imposed or assessed to another. shifting
36. 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. tranforming
37. .
38. The process or means by which the sovereign, through its law-making body raises income
to defray the expenses of the government. taxation
39. 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.
capitalization
40. The use of illegal or fraudulent means to avoid or defeat the payment of tax. evasion
41. The use of legal or permissible means to minimize or avoid taxes. avoidance
42. Synonymous to tax evasion. Tax dodging
43. 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. specific
44. Tax of a fixed proportion of the amount or value of the property with respect to which the
tax is assessed. Ad valorem tax
45. Synonymous to tax avoidance. Tax minimization
46. Tax imposed on personal or real property in proportion to its value or on some other
reasonable method of apportionment. Property tax
47. Tax imposed upon performance of an act, the enjoyment of privilege or the engaging in an
occupation. exicse
48. 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. transformation
49. The power of taxation is exercised by congress
50. No person shall be imprisoned for non-payment of this : poll tax
51. This is a demand of ownership : toll
52. Income tax is generally regarded as excise tax
53. The levying or imposition of tax and the collection

54. Tax which is demanded from the person whom the law intends or desires to pay it. direct
55. Tax which is demanded from one person in the expectation and intention that he shall
indemnify himself at the expense of another. indirect
56. Tax based on a fixed percentage of the amount of property, income or other basis to be
taxed. Proportional
57.
58. The use of illegal or fraudulent means to avoid or defeat the payment of tax. evasion
59. The use of legal or permissible means to minimize or avoid taxes. avoidance
60. Tax of a fixed amount imposed upon all persons residing within a specified territory
without regard to their property or occupation they may be engaged. specific
61. One of the characteristics of internal revenue laws is that they are :
of the tax are processes which constitute the taxation system