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INCOME TAXATION
Summer, AY 2017-2018
Quiz No. 1
1.It is the government’s duty to give taxpayers general advantages and protection in exchange for the
contributions that they have made. Which principle of taxation is described in this situation?
a. Benefit –received principle
b. Theoretical justice
c. Fiscal adequacy
d. Life blood theory
2.Which of these is a fee imposed on the right to exercise a professional practice or privilege?
a. Toll
b. Tax
c. License
d. Tariff
3.This type of withholding income is applicable for the compensation and passive incomes.
a. Final tax
b. Deductible tax
c. Creditable tax
d. Fiscal tax
4. The use of illegal or fraudulent means to avoid or defeat the payment of tax.
a. Exemption
b. Avoidance
c. Shifting
d. Evasion
6. This power is superior to the non-impairment clause and is broader in application because it is a
power to make and implement laws.
a. Power of Taxation
b. Power of Eminent Domain
c. Power of Recall
d. Police Power
8. Which tax principle is described in the statement “ the more income earned by the taxpayer, the
more tax he has to pay.”
a. Fiscal Adequacy
b. Administrative feasibility
c. Theoretical justice
d. Inherent in sovereignty
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9. Which of the following may not raise money for the government?
a. Power of taxation
b. Eminent Domain
c. Police power
d. License fee
10. No person shall be imprisoned for debt or non-payment of poll tax. This is a(an)
a. Inherent limitation
b. International limitation
c. Constitutional limitation
d. Territorial limitation
11. A charge imposed on land for special benefits derived resulting from public improvements.
a. Tax
b. License
c. Toll
d. Special assessment
13.A citizen of the Phils. who works and derives income from abroad is a resident if he stayed outside
the Phils.
a. For less than 180 days
b. For more than 180 days
c. For 183 days or more
d. For less 183 days
14. A tax must be imposed for public purpose. Which of the following is not a public purpose?
a. National defense
b. Public education
c. Improvement of the sugar and coconut industries.
d. Improvement of a subdivision road.
15. 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
16. The power to acquire private property upon payment of just compensation for public purpose
a. Power of taxation
b. Power of imminent domain
c. Police power
d. Power of recall
17. The tax imposed should be proportionate to the taxpayer’s ability to pay.
a. Fiscal adequacy
b. Administrative feasibility
c. Equality or theoretical justice
d. Intellectual sensitivity
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18. The sources of revenue as a whole, should be sufficient to meet the demands of public
expenditures.
a. Fiscal adequacy
b. Administrative feasibility
c. Equality or theoretical justice
d. Intellectual sensitivity
19. The tax laws must be capable of convenient, just and effective administration.
a. Fiscal adequacy
b. Administrative feasibility
c. Equality or theoretical justice
d. Intellectual sensitivity
20. Persons or things belonging to the same class shall be taxed at the same rate.
a. ASimplicity in taxation
b. C.Equality in taxation
c. B.Reciprocity in taxation
d. D.Uniformity in taxation
21. The tax should be proportional to the relative value of the property to be taxed.
a. ASimplicity in taxation
b. C.Equality in taxation
c. B.Reciprocity in taxation
d. D.Uniformity in taxation
22. It literally means “place of taxation”; the country that has the power and jurisdiction to levy and
collect the tax.
a. Basis of taxation
b. Scope of taxation
c. Situs of taxation
d. Theory of taxation
23. 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
b. Transformation
c. Exemption
d. Capitalization
24. 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.
a. Personal, poll or capitation
b. Excise
c. Property
d. Regressive
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