Quizes C A Tax

NHỮNG BÀI QUIZES VỀ TAXATION
BÀI 1: PRINCIPLES OF TAXATION
1.Which of the following statement is/are CORRECT?
I. A tax cannot be imposed without clear and express words for that purpose.
II. The provisions of a taxing act are not to be extended by implication.
III. If the law is repealed, taxes assessed before the repeal of the law may no longer be collected.
Correct answer: I only
2. Which of the following inherent powers may be exercised even by public utility companies?
Correct answer: Eminent domain
3. Which of the following statements is FALSE?
Correct answer: The government can enforce contribution upon its citizens only when the
Constitution grants it.
4. Which of the following is NOT an administrative function of taxation?
Correct answer: Selection of object of tax
5. Which of the following statements is FALSE?
Correct answer: The power of taxation in the Philippine Constitution are grants of power and not
limitations on taxing powers.
6. Which of the following is the levying and imposition of tax and the collection of tax processes
which constitute the taxation system?
Correct answer: Aspects of taxation
7. A tax must be imposed for a public purpose. Which of the following is NOT a public purpose?
Correct answer: None of the choices
8. Which of the following is NOT a legislative aspect of taxation?
Correct answer: Valuation of property for taxation
9. The State, having sovereignty can impose contributions upon its citizens even without a specific
provision in the Constitution authorizing it. Which of the following will validate the aforementioned
statement?
Statement I: The State has the supreme power to command and enforce obedience to its will from
the people under its jurisdiction.
Statement II: Any provision in the Constitution regarding taxation does not create rights for the
sovereignty to have the power to tax, but it merely constitutes limitations upon the supremacy of
tax power.
Correct answer: Both statements are correct
10. Which basic principle of a sound taxation system states that taxes must be based on the
taxpayer’s ability to pay?
Correct answer: Theoretical justice
11. After having been informed that most of the massage parlors in the city are being used as
fronts for prostitution, the Sangguniang Panlungsod of Manila passed a tax ordinance subjecting
massage parlors within its jurisdiction to such “onerous taxes” that leave them no other alternative
but to stop operating. The passage of the ordinance is a valid practice of which of the following?
Correct answer: Police power and power of taxation
12. Analyze the following statements:
Statement I: The amount of money raised for the government in the exercise of its power to tax
and police power is not based on the needs of the government.
2
Statement II: The amount of money raised for the government in the exercise of its power of
eminent domain is based on the cost of processing the transfer of property from private entities
and/or individuals to the government.
Correct answer: Statement II is correct
13. Which of the following is NOT a direct tax?
Correct answer: Value-added tax
14. Which of the following concepts of taxation is the basis for the situs of income taxation?
Correct answer: Symbolic relation in taxation
15. Which of the following may NOT raise money for the government?
Correct answer: Power of eminent domain
16. Which of the following DOES NOT describe the power of the State to tax?
Correct answer: The State can exercise the power of taxation only if it is expressly mentioned in
the Constitution.
17. Which of the following is the tax demanded from one (1) person in the expectation and
intention that s/he shall indemnify him/herself at the expense of another?
Correct answer: Indirect
18. Which of the following means that the tax law must be capable of the convenient, just, and
effective administration?
Correct answer: Administrative feasibility
19. Which of the following is the tax of a fixed amount imposed among all persons residing within a
specified territory without regard to their property or occupation they may be engaged?
Correct answer: Personal, poll, or capitation tax
20. Which of the following statements is/are CORRECT?
I. Taxes are pecuniary in nature.
3
II. Taxes co-exist with the existence of the State.
III. Taxes are imposed on persons and property beyond the territorial jurisdiction of the State
Correct answer: I and II only
21. Taxation is exercised both by the legislative and executive branches of the government. Which
of the following is NOT the function of the Congress?
Correct answer: Assessment of tax liability
22. Which of the following are the aspects of taxation?
I. Levying or imposition of the tax on persons, property, or exercise
II. Collection of taxes already levied
III. Sufficiency of governments sources to satisfy its expenditure
Correct answer: I and II only
23. Which of the following statements is CORRECT?
Correct answer: The revenue regulations which are in conflict with the law(s) are null and void.
Statement I: The power to tax is supreme, plenary, comprehensive, and has no limit because the
existence of the government is a necessity.
Statement II: The discretion of Congress in imposing taxes extends to the mode, method, and kind
of tax, even if the Constitution provides otherwise.
Correct answer: Both statements are incorrect
25. Which of the following is the official action of an officer authorized by law in ascertaining the
amount of tax due under the law from a taxpayer?
Correct answer: Assessment
26. Which of the following is NOT a characteristic of tax?
4
Correct answer: Payable in money or in kind.
27. This is the reciprocal duties of support and protection between the people and the government.
Correct answer: Basis of Taxation
28. Which of the following is NOT an example of excise tax?
Correct answer: Real property tax’
Statement I: The Constitution can take away the inherent powers of the State but may only
prescribe its limitations.
Statement II: No laws are necessary to confer the inherent powers of the State upon any
government exercising sovereignty.
Correct answer: Statement II is correct
30. Which of the following is the power to regulate liberty and property to promote the general
welfare?
Correct answer: Police power
31. Which of the following statements expresses the lifeblood theory?
Correct answer: The underlying basis of taxation is government necessity, for, without taxation, a
government can neither exist nor endure.
32. Which of the following is the principal purpose of taxation?
Correct answer: Raise revenue for governmental needs.
33. Which of the following DOES NOT exist independent of the Constitution as the fundamental
power of the State?
Correct answer: Power of recall
34. Which of the following requires public improvement?
5
I. Taxation
II. Police Power
III. Eminent Domain
Correct answer: III only
35. Which of the following statements is TRUE?
Correct answer: The exercise of the power of eminent domain and police power can be expressly
delegated to the local government units by the lawmaking body.
36. Which of the following means “place of taxation” where the country has the power and
jurisdiction to levy and collect the tax?
Correct answer: Situs of taxation
37. Which of the following is NOT a basic principle of a sound taxation system?
Correct answer: Inherent in sovereignty
Statement I: The Constitution is the source of the State’s taxing power.
Statement II: The police power of the government may be exercised through taxation.
Correct answer: Both statements are correct.
39. Which of the following is NOT a constitute of double taxation?
Correct answer: Both taxes are imposed in the same amount.
40. Which of the following is the least source of tax laws?
Correct answer: Revenue regulations
41. This means 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.
6
Correct answer: Theory of Taxation
42. Which of the following is the tax demanded from the persons whom the law intends or desires
to pay it?
Correct answer: Direct
43. Which of the following DOES NOT state the differences among the inherent powers of the
State?
Correct answer: Eminent domain does not require constitutional grant but taxation being
formidable, does in order to limit its existence by the legislature.
44. Which of the following is FALSE?
Correct answer: The power of taxation may be exercised by the government, its political
subdivisions, and public utilities.
Statement I: A revenue regulation must not be contrary to the provision of the law that it
implements.
Statement II: A revenue regulation cannot expand the provision of the law that it implements by
imposing a penalty when the law that authorizes the revenue regulation does not impose a penalty.
Correct answer: Both statements are correct.
46. Which of the following is the power to demand proportionate contribution from persons and
property to defray the necessary expenses of the government?
Correct answer: Power of taxation
MỘT DẠNG CẨU HỎI KHÁC:
47. Which statement below expresses the lifeblood theory?
a) The assessed taxes must be enforced by the government.
b) The underlying basis of taxation is government necessity, for without taxation, a government
can neither exist nor endure;
7
c) Taxation is an arbitrary method of exaction by those who are in the seat of power;
d) The power of taxation is an inherent power of the sovereign to impose burdens upon subjects
and objects within its jurisdiction for the purpose of raising revenues.
48. Choose the correct answer. Double Taxation - (1%)
(A) is one of direct duplicate taxations wherein two (2) taxes must be imposed on the same subject
matter, by the same taxing authority, within the same jurisdiction, during the same period, with the
same kind or character of tax, even if the purposes of imposing the same are different.
(B) is forbidden by law; and therefore, it is a valid defense against the validity of a tax measure.
(C) means taxing the same property twice when it should be taxed only once; it is tantamount to
taxing the same person twice by the same jurisdiction for the same thing.
(D) exists when a corporation is assessed with local business tax as a manufacturer, and at
49. Choose the correct answer. Tax Avoidance –
(A) is a scheme used outside of those lawful means and, when availed of, it usually subjects the
taxpayer to further or additional civil or criminal liabilities.
(B) is a tax saving device within the means sanctioned by law.
(C) is employed by a corporation, the organization of which is prompted more on the mitigation of
tax liabilities than for legitimate business purpose.
(D) is any form of tax deduction scheme, regardless if the same is legal or not.
50. Which statement is WRONG? (2012 Bar Question)
a) The power of taxation may be exercised by the government, its political subdivisions, and public
utilities;
b) Generally, there is no limit on the amount of tax that may be imposed;
c) The money contributed as tax becomes part of the public funds;
d) The power of tax is subject to certain constitutional limitations.
8
51. What is the rule on the taxability of income that a government educational institution derives
from its school operations? Such income is: (2011 Bar Question)
(A) subject to 10% tax on its net taxable income as if it is a proprietary educational institution.
(B) Exempt from income taxation if it is actually, directly, and exclusively used for educational
purposes.
(C) subject to the ordinary income tax rates with respect to incomes derived from educational
activities.
(D) Exempt from income taxation in the same manner as government-owned and controlled
corporations.
52. Although the power of taxation is basically legislative in character, it is NOT the function of
Congress to: (2011 Bar Question)
(A) fix with certainty the amount of taxes.
(B) collect the tax levied under the law.
(C) identify who should collect the tax.
(D) determine who should be subject to the tax.
53. On capital gain tax on real property, which of the following statements is not true?
a. The tax should be paid, if in one lump sum, within 30 days from the date of sale.
b. The term “initial payment” is synonymous to “down payment”.
c. The installment payment of the tax should be made within 30 days from receipt of each
installment payment on the selling price.
d. The tax may be paid in installment if the initial payments do not exceed 25% of the selling price.
54. Which of the following taxpayers whose personal exemption is subject to the law on reciprocity
under the Tax Code?
a. Non-resident citizen with respect to his income derived outside the Philippines.
9
b. Non-resident alien who shall come to the Philippines and stay therein for an aggregate period
more than 180 days.
c. Resident alien deriving income from a foreign country.
d. Non-resident alien not engage in trade or business in the Philippines whose country allows
personal exemption to Filipinos who are not residing but are deriving income from said country.
55. “Schedular system of income taxation” means:
a. All types of income are added together to arrive at gross income.
b. Separate graduated rates are imposed on different types of income.
c. Capital gains are excluded in determining gross income.
d. Compensation income and business professional income are added together in arriving at gross
income.
56. It is important to know the source of income for tax purposes (i.e., from within or without the
Philippines) because:
a. Some individual and corporate taxpayers are taxed on their worldwide income while others are
taxable only upon income from sources within the Philippines.
b. The Philippines imposes income tax only on income from sources within.
c. Some individual taxpayers are citizens while others are aliens.
d. Export sales are not subject to income tax.
57. In cases of deduction and exemption on income tax return doubts shall be resolved:
a. Strictly against the taxpayer.
b. Strictly against the government.
c. Liberally in favor of the taxpayer.
d. Liberally in favor of the employer.
58. The term “capital assets” includes:
10
a. Stock in trade or other property included in the taxpayer’s inventory.
b. Real property not used in the trade or business of taxpayer.
c. Property primarily for sale to customers in the ordinary course of his trade or business.
d. Property used in the trade or business of the taxpayer and subject to the depreciation.
59. Under this basic principle of a sound tax system, the Government should not incur a deficit:
A. Theoretical justice
C. Fiscal Adequacy
B. Administrative feasibility
D. Uniformity in taxation
60. Which of the following may not raise money for the government?
A. Power of taxation
C. Eminent Domain
B. Police power
D. License fee
61. No person shall be imprisoned for non-payment of this:
A. Excise tax
C. Income tax
B. Value added tax
D. Poll tax
62. This is a demand of ownership:
A. License fee
11
C. Toll
B. Tax
D. Customs duties
63. Income tax is generally regarded as
A. an excise tax
C. aproperty tax
B. a tax on persons
D. tax on profits
64. Which of the following is not acceptable for legally refusing to pay the tax?
A. That the right of the state to collect the tax has prescribed.
B. That there is no jurisdiction to collect the tax.
C. That the tax law was declared as unconstitutional.
D. That there is no benefit derived from the tax.
65. It is important to know the source of income for income tax purposes, i.e. from within or without
the Philippines because
A.The Philippines imposes income tax on income from sources within and without of a non-
resident citizen.
B. Some individual taxpayers are citizens while others are aliens.
C. Separate graduated rates are imposed on different types of income.
D.Some taxpayers are taxed on their worldwide income while others are taxable only upon income
from sources within the Phils.
66 .A law granting tax exemption requires the concurrence of
12
A. Majority vote of members of congress
B. 2/3 vote of members of Congress.
C. 3/4vote of members of Congress.
D. Unanimous vote of members of Congress.
67. No person shall be imprisoned for debt or non-payment of poll tax. This is a(an)
A. Inherent limitation
C. International limitation
B. Constitutional limitation
D. Territorial limitation
68. The Department of Finance thru its officers entered into a contract with foreign investors
granting them exemption from all forms of taxes to encourage investments in the Phils. The
contract is
A. Void, unless the President ratifies
B. Void, because the power to grant tax exemption is vested in Congress.
C. Valid, if the President has authorized the officers to enter into such contract.
D. Valid, because the purpose is to promote public welfare
69. Tax where the rate increase as the tax base increases
A. Progressive B. Proportional. C. Regressive. D. Indirect
Answer: A
70. A tax classified as a regressive tax.
A. Excise tax B. Real estate tax. C. Value added tax. D. None of the choices
Answer: D
13
71. Which of the following taxes is always proportional?
A. Value added tax B. Income tax. C. Estate tax. D. Donor's tax
Answer: A
72. Which of the following individual taxpayers is not covered by progressive tax?
A. Resident citizen B. Residenr alien
C. Nonresident alien engaged in trade D. Nonresident alien not engaged in trade.
Answer: D
73. Tax as distinguished from license fee
A. Non-payment does not necessarily render the business illegal.
B. A regulatory measure
C. Imposed in the exercise of police power.
D. Limited to cover cost of regulation.
Answer: A
74. The distinction of a tax from permit or license fee is that a tax is
A. Imposed for regulation. B. One which involves exercise of police power.
C. One in which there is generally no limit on the amount that may be imposed.
D. Answer not given.
Answer: C.
75. Which of the following terms describes this statement "that the state has complete discretion
on the amount to be imposed after distinguishing between a useful and non-used activity?
A. Tax B. License fee. C. Toll. D. Customs duty.
Answer: B.
14
The basis for impositions of the charges above are as follows:
Tax = Needs of the State Police
Power = Cost of regulation and usefulness of the activity
Toll = Cost of construction
Custom's duty = valuation of imported goods
76.Toll as distinguished from tax.
A. Demand of sovereignty B. Imposed by government only
C. Amount is based on the cost of construction of public improvement used
D. Paid for the support of the government
Answer: C
77. Which statement is wrong?
A. A tax is a demand of sovereignty. B. A toll is a demand of ownership.
C. A special assessment is a tax. D. Customs duty is a tax.
Answer: C
The amount collected in special assessment is not intended for public use but rather for the
maintenance of the improvements introduced by the government. Only the owners of the
properties subjected to special assessment are the ones benefiting from such assessment,
hence, not a tax.
78. Which of the following is not a characteristics of debt?
A. Generally arises from contract B. Payable only in money
C. Assignable D. Imprisonment is not a section for non-payment

Answer: B.
79. Debt as distinguished from tax.
15
A. Based on law B. May be paid in kind.
C. Does not draw interest except when delinquent
D. Generally not subjected to set-off or compensation
Answer: B
80. "Schedular system of income taxation" means
A. All types of income are added together to arrive at gross income.
B. Separate graduated rates are imposed on different types of income.
C. Capital gains are excluded in determining gross income.
D. Compensation income and business/professional income are added together in arriving at gross
income.
Answer: B
CÁC LOẠI CÂU HỎI KHÁC NỮA :
1. The principal purpose of taxation is

a. To encourage the growth of home
industries through the proper use of tax
exemptions and tax incentives
b.To implement the police power of the
state
16
c. To reduce the excessive inequalities
of wealth
d.To raise revenues for governmental
needs
2. The aspects of taxation are
a. Legislative in character
b.Executive in character
c. Shared by the legislative and
executive departments
d.Judicial in character
3. Taxation as distinguished from
police power and power of eminent
domain
a. Property is taken to promote the
general welfare
b.May be exercised only by the
government
17
c. Operates upon the whole citizenry
d.There is generally no limits as to the
amount that may be imposed
4. Which of the inherent powers may
be exercised even by public service
corporations and public entities
a. Power of taxation
b.Police power
c. Power of eminent domain
d.A and C
5. Which of the following statements
is correct?
a. Income tax is an indirect tax
b.Our National Internal Revenue Laws
are criminal in nature
18
c. The theory of taxation states that the
power of taxation in supreme, plenary,
unlimited, and comprehensive
d.Taxation is subject to inherent and
constitutional limitations
6. This is an inherent limitation on the
power of taxation
a. Rule on uniformity and equity in
taxation
b.Due process of law equal protection
of the laws
c. Non-impairment of the jurisdiction
of the Supreme Court in tax cases
d.Tax must be for public purpose
7. This is a constitutional limitation on
the power of taxation
19
a. Tax laws must be applied within the
territorial jurisdiction of the state
b.Exemption of government agencies
and instrumentalities from taxation
c. No appropriation of public money
for religious purposes
d.Power to tax cannot be delegated to
private persons or entities
8. The power to acquire private
property upon payment of just
compensation for public purpose
b.Police power
d.Power of love
9. The power to regulate liberty and
property to promote the general welfare
20
a. Police power
b.Power of taxation
d.Super power rangers
10. The tax imposed should be
proportionate to the taxpayer’s ability
to pay
a. Fiscal adequacy
b.Equality or theoretical justice
c. Administrative feasibility
d.Economic consistency
11. The sources of revenue as a whole,
should be sufficient to meet the
demands of public expenditures
a. Fiscal adequacy
21
d.Revenue generation
state
of wealth
needs
22
domain
general welfare
government
b.Police power
d.A and C
23
is correct?
power of taxation
taxation
of the laws
24
25
b.Police power
d.Power of love
a. Police power
b.Power of taxation
to pay
a. Fiscal adequacy
26
a. Fiscal adequacy
state
of wealth
needs
27
domain
general welfare
government
28
b.Police power
d.A and C
is correct?
29
power of taxation
taxation
of the laws
30
b.Police power
d.Power of love
a. Police power
b.Power of taxation
31
to pay
a. Fiscal adequacy
a. Fiscal adequacy
32
state
of wealth
needs
33
domain
general welfare
government
b.Police power
d.A and C
34
is correct?
power of taxation
taxation
of the laws
35
36
b.Police power
d.Power of love
a. Police power
b.Power of taxation
to pay
a. Fiscal adequacy
37
a. Fiscal adequacy
state
of wealth
needs
38
a. To encourage the growth of home industries through the proper use of tax exemptions and tax
incentives.
b.To implement the police power of the state.
c.To reduce the excessive inequalities of wealth.
d.To raise revenues for governmental needs
a. Legislative in character.
b. Executive in character.
c.Shared by the legislative and executive departments.
3. Taxation as distinguished from police power and power of eminent domain
a. Property is taken to promote the general welfare.
b.May be exercised only by the government.
c.Operates upon the whole citizenry.
d.There is generally no limits as to the amount that may be imposed
4. Which of the inherent powers may be exercised even by public service corporations and public
entities
a. Power of taxation. b.Police power
c. Power of eminent domain. d.A and C
5. Which of the following statements is correct?
39
b.Our National Internal Revenue Laws are criminal in nature
c. The theory of taxation states that the power of taxation in supreme, plenary, unlimited, and
comprehensive
d.Taxation is subject to inherent and constitutional limitations
6. This is an inherent limitation on the power of taxation
a. Rule on uniformity and equity in taxation
b.Due process of law equal protection of the laws
c. Non-impairment of the jurisdiction of the Supreme Court in tax cases
7. This is a constitutional limitation on the power of taxation
a. Tax laws must be applied within the territorial jurisdiction of the state
b.Exemption of government agencies and instrumentalities from taxation
c. No appropriation of public money for religious purposes
d.Power to tax cannot be delegated to private persons or entities
8. The power to acquire private property upon payment of just compensation for public purpose
a. Power of taxation. b.Police power
c. Power of eminent domain. d.Power of love
9. The power to regulate liberty and property to promote the general welfare
a. Police power. b.Power of taxation
c. Power of eminent domain. d.Super power rangers
10. The tax imposed should be proportionate to the taxpayer’s ability to pay
40
a. Fiscal adequacy. b.Equality or theoretical justice
c. Administrative feasibility. d.Economic consistency
11. The sources of revenue as a whole, should be sufficient to meet the demands of public
expenditures
c. Administrative feasibility. d.Revenue generation
12. The tax laws must be capable of convenient, just and effective administration
c. Administrative feasibility. d.Psychological compatibility
13. Statement 1 – the point on which a tax is originally imposed is impact of taxation
Statement 2 – police power is superior to the non-impairment clause of the constitution
Statement 3 – as a rule, taxes are subject to set-off or compensation
Statement 4 – as a rule, provisions on the validity of tax exemptions are resolved liberally in favor
of the taxpayer
Statement 1. Sta 2. Sta 3. Sta 4.
a. T. F. F. F
b. T. T. F. T
c. T. T. F. F
d. F. T. F. F
14. 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. b.License Fee. c. Taxes. d.Assessment
41
15. Persons or things belonging to the same class shall be taxed at the same rate
a. Simplicity in taxation. b.Reciprocity in taxation
c. Equality in taxation. d.Uniformity in taxation
16. 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
17. Special assessment is an enforced proportional contribution from owners of land especially
benefited by the public improvement. Which one of the following is not considered as one of its
characteristics?
a. It is levied on land.
b.It is based on the government’s need of money to support its legitimate objectives
c. It is not a personal liability of the persons assessed
d.It is based solely on the benefit derived by the owners of the land
18. It is the privilege of not being imposed a financial obligation to which others are subject
a. Tax incentive. b.Tax exemption
c. Tax amnesty. d.Tax credit
19. As to scope of the legislative power to tax, which is not correct?
a. Where there are no constitutional restrictions, and provided the subjects are within the territorial
jurisdiction of the state, Congress has unlimited discretion as to the persons, property or
occupations to be taxed
b.In the absence of any constitutional prohibition, the House of Representatives has the right to
levy a tax of any amount it sees fit
c. The discretion of Congress in imposing taxes extends to the mode, method or kind of tax, if not
restricted by the constitution
42
d.The sole arbiter of the purpose for which taxes shall be levied is the Commissioner of Internal
Revenue (CIR), provided the purpose is public. However, the courts may review the levy of the tax
to determine whether or not the purpose is public.
20. Which of the following is a nature of taxation
a. The power is exercised by legislative action
b.It is essentially an administrative function.
c. It is generally payable in money
d.The state can exist without it
21. The use of illegal or fraudulent means to avoid or defeat the payment of tax
a. Shifting c. Avoidance
b.Exemption d. Evasion
22. The use of legal or permissible means to minimize or avoid taxes
a. Shifting c. Avoidance
b.Exemption d. Evasion
23. Synonymous to tax evasion
a. Tax dodging c. Tax exemption
b.Tax minimization d. Tax shield
24. Synonymous to tax avoidance
a. Tax dodging c. Tax exemption
b.Tax minimization d. Tax shield
25. In case of doubt, tax statutes are construed
43
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
26. In 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
27. In case of conflict between the Tax Code and the Philippine Accounting Standards (PAS)
a. PAS shall prevail over the Tax Code
b.Tax Code shall prevail over PAS
c. PAS and Tax Code shall be both disregarded
d.The taxpayer may choose between the PAS or the Tax Code
28. 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 in
a. Personal, poll or capitation c. Excise
b.Property d. Regressive
29. Tax imposed on personal or real property in proportion to its value or on some other
reasonable method of apportionment
b.Property d. Regressive
44
30. Tax imposed upon the performance of an act, the enjoyment of privilege or the engaging in an
occupation
b.Property d. Progressive
31. Tax which is demanded from the person whom the law intends or desires to pay it
a. Direct b. Indirect. c. Excise. d. Income
32. Tax which is demanded from one person in the expectation and intention that he shall
indemnify himself a the expense of another
a. Direct b. Indirect. c. Excise. d. Income
33. 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 b. Ad-valorem. c. Excise. d. Income
34. Tax of a fixed proportion of the amount or value of the property with respect to which the tax is
assessed
a. Specific c. Excise. b.Ad-valorem. d. Percentage
35. Tax based on a fixed percentage of the amount of the property, income or other basis to be
taxed.
a. Proportional c. Regressive. b. Progressive. d. Indirect
45

Quizes C A Tax

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Quizes C A Tax

Uploaded by

Copyright:

Available Formats

NHỮNG BÀI QUIZES VỀ TAXATION

BÀI 1: PRINCIPLES OF TAXATION

1.Which of the following statement is/are CORRECT?

II. The provisions of a taxing act are not to be extended by implication.

Correct answer: Eminent domain

3. Which of the following statements is FALSE?

4. Which of the following is NOT an administrative function of taxation?

Correct answer: Selection of object of tax

5. Which of the following statements is FALSE?

Correct answer: Aspects of taxation

Correct answer: None of the choices

8. Which of the following is NOT a legislative aspect of taxation?

Correct answer: Valuation of property for taxation

Correct answer: Both statements are correct

Correct answer: Theoretical justice

Correct answer: Police power and power of taxation

12. Analyze the following statements:

Correct answer: Statement II is correct

13. Which of the following is NOT a direct tax?

Correct answer: Value-added tax

Correct answer: Symbolic relation in taxation

Correct answer: Power of eminent domain

Correct answer: Indirect

Correct answer: Administrative feasibility

Correct answer: Personal, poll, or capitation tax

20. Which of the following statements is/are CORRECT?

I. Taxes are pecuniary in nature.

Correct answer: I and II only

Correct answer: Assessment of tax liability

22. Which of the following are the aspects of taxation?

I. Levying or imposition of the tax on persons, property, or exercise

II. Collection of taxes already levied

III. Sufficiency of governments sources to satisfy its expenditure

Correct answer: I and II only

23. Which of the following statements is CORRECT?

24. Analyze the following statements:

Correct answer: Both statements are incorrect

Correct answer: Assessment

26. Which of the following is NOT a characteristic of tax?

Correct answer: Basis of Taxation

28. Which of the following is NOT an example of excise tax?

Correct answer: Real property tax’

29. Analyze the following statements:

Correct answer: Statement II is correct

Correct answer: Police power

31. Which of the following statements expresses the lifeblood theory?

32. Which of the following is the principal purpose of taxation?

Correct answer: Raise revenue for governmental needs.

Correct answer: Power of recall

34. Which of the following requires public improvement?

II. Police Power

III. Eminent Domain

Correct answer: III only

35. Which of the following statements is TRUE?

Correct answer: Situs of taxation

Correct answer: Inherent in sovereignty

38. Analyze the following statements:

Statement I: The Constitution is the source of the State’s taxing power.

Correct answer: Both statements are correct.

39. Which of the following is NOT a constitute of double taxation?

Correct answer: Both taxes are imposed in the same amount.

40. Which of the following is the least source of tax laws?

Correct answer: Revenue regulations