TAXATIONlREVIEWERl–lIncomelTaxation
GenerallPrinciplesloflTaxation
1. Taxationlasldistinguishedlfromlpolicelpowerlandlpowerlofleminentldomain.
A. Propertylisltakenltolpromotelthelgenerallwelfare.
B. Maybelexercisedlonlylbylthelgovernment.
C. Operatesluponlthelwholelcitizenry.
D. Therelislgenerallylnollimitlasltolthelamountlthatlmaylbelimposed.
2. Thelfollowinglarelconstitutionalllimitations,lexcept
A. Nolimprisonmentlforlnon-paymentloflpollltax.
B. Non-impairmentloflthelobligationloflcontracts.
C. Rulelofluniformitylandlequitylinltaxation.
D. Exemptionlfromlincomeltaxloflcharitablelinstitutions,lcemeteries,lchurches,lpersona
gelorlconventslappurtenantlthereto,laslwelllaslallllands,lbuildingslandlimprovementsl
actually,ldirectlylandlexclusivelylusedlforlreligious,lcharitablelandleducationallpurp
oses.
3. Whichloflthelfollowinglstatementslislcorrect?
A. ThelPresidentlislauthorizedltolincreaselorldecreaselnationallinternallrevenueltaxlrates.
B. Oneloflthelnaturelofltaxationlislthelreciprocalldutiesloflprotectionlandlsupportlbetweenlthels
tatelandlsubjectslthereof.
C. Everylsovereignlgovernmentlhaslthelinherentlpowerltoltax.
D. Incomeltaxlinlanlindirectltax.
4. Altaxlmustlbelimposedlforlpubliclpurpose.lWhichloflthelfollowinglislnotlalpubliclpurpose?
A. Nationalldefense
B. Publicleducation
C. Improvementloflthelsugarlandlcoconutlindustries.
D. Improvementloflalsubdivisionlroad.
5. Whichlislnotlanlessentiallcharacteristicloflaltax?
A. Itlislunlimitedlasltolamount.
B. Itlislpayablelinlmoney.
C. Itlislproportionatelinlcharacter.
D. Itlislanlenforcedlcontribution.
6. Speciallassessmentlislanlenforcedlproportionallcontributionlfromlownerslofllandlespeciallylben
efitedlbylpubliclimprovement.lWhichloneloflthelfollowinglislnotlconsideredlasloneloflitslcharacte
ristics?
A. Itlislleviedlonlland.
B. Itlislbasedlonlthelgovernment’slneedloflmoneyltolsupportlitsllegitimatelobjectives.
C. Itlislnotlalpersonallliabilityloflthelpersonslassessed.
D. Itlislbasedlsolelylonlthelbenefitlderivedlbylthel ownersloflthelland.
7. Itlislthelprivilegeloflnotlbeinglimposedlalfinanciallobligationltolwhichlotherslarelsubject.
A. Taxlincentive
B. Taxlexemption
C. Taxlamnesty
D. Taxlcredit
8. Asltolscopeloflthellegislativelpowerltoltax,lwhichlislnotlcorrect?
A. Whereltherelarelnolconstitutionallrestrictions,landlprovidedlthelsubjectslarelwithinlthelterri
torialljurisdictionloflthelstate,lCongresslhaslunlimitedldiscretionlasltolthelpersons,lpropert
, 2
B. Inlthelabsenceloflanylconstitutionallprohibition,lCongresslhaslthelrightltollevylaltaxloflanyla
mountlitlseeslfit.
C. TheldiscretionloflCongresslinlimposingltaxeslextendsltolthelmode,lmethodlorlkindlofltax,lunle
sslrestrictedlbylthelconstitution.
D. ThelsolelarbiterloflthelpurposelorlwhichltaxeslshalllbelleviedlislCongress,lprovidedlthelp
urposelislpubliclandlthelcourtslmaylnotlreviewlthellevylofltheltaxltoldeterminelwhetherlo
rlnotlthelpurposelislpublic.
9. Whichloflthelfollowinglislalnaturelofltaxation?
A. Thelpowerlislgrantedlbyllegislativelaction.
B. Itlislessentiallylanladministrativelfunction.
C. Itlislgenerallylpayablelinlmoney.
D. Withoutlitlthelstatelcanlcontinueltolexist.
10. Whichloflthelfollowinglislnotlaldeterminantloflthelplacelofltaxation?
A. Sourceloflthelincome
B. Citizenshiplofltheltaxpayer
C. Residencelofltheltaxpayer
D. Amountlofltaxltolbelimposed
11. Whichloflthelfollowinglstatementslislnotlcorrect?
A. Anlinherentllimitationlofltaxationlmaylbeldisregardedlbylthelapplicationloflalcon
stitutionalllimitation.
B. Thelpropertyloflanleducationallinstitutionloperatedlbylalreligiouslorderlislexemptlfromlpro
pertyltax,lbutlitslincomelislsubjectltolincomeltax.
C. ThelprohibitionlofldelegationlbylthelstateloflthelpowerlofltaxationlwilllstilllallowlthelBIRl
tolmodifylthelruleslinltimelforlfilingloflreturnslandlpaymentlofltaxes.
D. Thelpowerlofltaxationlislsharedlbylthellegislativelandlexecutiveldepartmentsloflthelgov
ernment.
12. Statementl1l–
lThelpointlonlwhichltaxlisloriginallylimposedlislimpactlofltaxation.lStatementl2l–
lEminentldomainlislinferiorltolnon-impairmentlclauseloflthelconstitution.lStatementl3l–
lAslalrule,ltaxeslarelsubjectltolset-offlorlcompensation.
Statementl4l–
lAslalrule,lprovisionslonlthelvaliditylofltaxlexemptionslarelresolvedlliberallylinlfa
vorlofltheltaxpayer.
Statementl1Statementl2Statementl3Statementl 4
A. True False False True
B. False True True False
C. True True False False
D. False False True True
13. Altaxlsystemlwherelthelrevenueslarelsuppliedlmostlylbylindirectltaxes.
A. Schedular C.l Progressive
B. Proportional D.lRegressive
14. Altaxlsystemlwherelthelgreaterlbulklofltheltaxlrevenueslislderivedlbyldirectltaxes.
A. Schedular C.lProgressive
B. Proportional D.lRegressive
15. Thislislanlinherentllimitationlonlthelpowerlofltaxation.
A. Rulelonluniformitylandlequitylinltaxation.
B. Duelprocesslofllawlandlequallprotectionloflthellaws.
C. Non-impairmentlofltheljurisdictionloflthelSupremelCourtlinltaxlcases.
, 3
16. Thislislalconstitutionalllimitationlonlthelpowerlofltaxation.
A. Taxllawslmustlbelappliedlwithinlthelterritorialljurisdictionloflthelstate.
B. Exemptionloflgovernmentlagencieslandlinstrumentalitieslfromltaxation.
C. Nolappropriationloflpubliclmoneylforlreligiouslpurposes.
D. Powerltoltaxlcannotlbeldelegatedltolprivatelpersonslorlentities.
17. Theylexistlindependentloflthelconstitutionlbeinglfundamentallpowersloflthelstate,lexcept
A. Powerlofltaxation C.lPowerloflimminentldomain
B. Policelpower D.lPowerloflrecall
18. Thelpowerltolacquirelprivatelpropertyluponlpaymentlofljustlcompensationlforlpubliclpurpose
A. Powerlofltaxation C.lPowerloflimminentldomain
B. Policelpower D.lPowerloflrecall
19. Thelpowerltolregulatellibertylandlpropertyltolpromotelthelgenerallwelfare.
A. Powerlofltaxation C.lPowerloflimminentldomain
B. Policelpower D.lPowerloflrecall
20. Thelpowerltoldemandlproportionatelcontributionslfromlpersonslandlpropertyltoldefraylthelexp
ensesloflthelgovernment.
A. Powerlofltaxation C.lPowerloflimminentldomain
B. Policelpower D.lPowerloflrecall
21. BasiclPrinciplesloflalsoundltaxlsystem,lexcept
A. Fiscalladequacy C.lAdministrativelfeasibility
B. Equalitylorltheoreticalljustice D.lIntellectuallsensitivity
22. Theltaxlimposedlshouldlbelproportionateltoltheltaxpayer’slabilityltolpay.
A. Fiscalladequacy C.lAdministrativelfeasibility
B. Equalitylorltheoreticalljusticel D.lIntellectuallsensitivity
23. Thelsourcesloflrevenuelaslalwhole,lshouldlbelsufficientltolmeetltheldemandsloflpubliclexpe
nditures.
A. Fiscalladequacy C.lAdministrativelfeasibility
B. Equalitylorltheoreticalljustice D.lIntellectuallsensitivity
24. Theltaxllawslmustlbelcapableloflconvenient,ljustlandleffectiveladministration.
A. Fiscalladequacy C.lAdministrativelfeasibility
B. Equalitylorltheoreticalljustice D.lIntellectuallsensitivity
25. Personslorlthingslbelongingltolthelsamelclasslshalllbeltaxedlatlthelsamelrate.lAl Si
mplicitylinltaxation C.lEqualitylinltaxation
B.l Reciprocitylinltaxation D.lUniformitylinltaxation
26. Theltaxlshouldlbelproportionalltolthelrelativelvalueloflthelpropertyltolbeltaxed.lAl Si
mplicitylinltaxation C.lEqualitylinltaxation
B.l Reciprocitylinltaxation D.lUniformitylinltaxation
27. Thelfollowinglarelthelnaturelofltaxation,lexcept
A. Inherentlinlsovereignty
B. Essentiallyllegislativelinlcharacter
C. Subjectltolinherentlandlconstitutionalllimitation
D. Subjectltolapprovallbylthelpeople.
28. Itlliterallylmeansl“placelofltaxation”;lthelcountrylthatlhaslthelpowerlandljurisdictionltollevylandlc
ollectltheltax.
, 4
B. Situslofltaxation D.lTheorylofltaxation
29. Thelexistenceloflthelgovernmentlislalnecessitylandlthatlthelstatelhaslthelrightltolcompellalllindivi
dualslandlpropertylwithinlitsllimitsltolcontribute
A. Basislofltaxation C.l Scopelofltaxation
B. Situslofltaxation D.lTheorylofltaxation
30. Thelreciprocalldutiesloflsupportlandlprotectionlbetweenlthelpeoplelandlthelgovernment.
A. Basislofltaxation C.l Scopelofltaxation
B. Situslofltaxation D.lTheorylofltaxation
31. Subjectltolinherentlandlconstitutionalllimitations,lthelpowerlofltaxationlislregardedlaslsup
reme,lplenary,lunlimitedlandlcomprehensive.
A. Basislofltaxation C.lScopelofltaxation
B. Situslofltaxation D.lTheorylofltaxation
32. OurlNationallInternallRevenuelLawslare
A. Politicallinlnature C.lCriminallinlnature
B. Penallinlnature D.lCivillinlnature
33. Thellevyinglorlimpositionlofltaxlandlthelcollectionlofltheltaxlarelprocesseslwhichlconstitutelthelta
xationlsystem.
A. Basislofltaxation C.l Naturelofltaxation
B. Aspectslofltaxation D.lTheorylofltaxation
34. Thelprocesslorlmeanslbylwhichlthelsovereign,lthroughlitsllaw-
makinglbodylraiseslincomeltoldefraylthelexpensesloflthelgovernment.
A. Toll C.lTaxation
B. Licenselfee D.lAssessment
35. Enforcedlproportionallcontributionslfromlpersonslandlpropertylleviedlbylthelstatelbylvirtueloflit
slsovereigntylforlthelsupportloflthelgovernmentlandlforlalllpubliclneeds.
A. Toll C.lTaxes
B. Licenselfee D.lAssessment
36. Anlescapelfromltaxationlwhereltheltaxlburdenlisltransferredlbylthelonelonlwhomltheltaxlislimpo
sedlorlassessedltolanother.
A. Shifting C.l Transformation
B. Exemption D.lCapitalization
37. l
Anlescapelfromltaxationlwherelthelproducerlorlmanufacturerlpaysltheltaxlandlendeavorsltolreco
uplhimselflbylimprovinglhislprocessloflproductionltherebylturningloutlhislunitsloflproductslatlall
owerlcost.
A. Shifting C.lTransformation
B. Exemption D.lCapitalization
38. Anlescapelfromltaxationlwhereltherelislalreductionlinlthelpricelofltheltaxedlobjectlequalltolthelca
pitalizedlvalueloflfutureltaxeslwhichltheltaxpayerlexpectsltolbelcalledluponltolpay.
A. Shifting C.l Transformation
B. Exemption D.lCapitalization
39. Theluseloflillegallorlfraudulentlmeansltolavoidlorldefeatlthelpaymentlofltax.
A. Exemption C.l Avoidance
B. Shifting D.lEvasion
GenerallPrinciplesloflTaxation
1. Taxationlasldistinguishedlfromlpolicelpowerlandlpowerlofleminentldomain.
A. Propertylisltakenltolpromotelthelgenerallwelfare.
B. Maybelexercisedlonlylbylthelgovernment.
C. Operatesluponlthelwholelcitizenry.
D. Therelislgenerallylnollimitlasltolthelamountlthatlmaylbelimposed.
2. Thelfollowinglarelconstitutionalllimitations,lexcept
A. Nolimprisonmentlforlnon-paymentloflpollltax.
B. Non-impairmentloflthelobligationloflcontracts.
C. Rulelofluniformitylandlequitylinltaxation.
D. Exemptionlfromlincomeltaxloflcharitablelinstitutions,lcemeteries,lchurches,lpersona
gelorlconventslappurtenantlthereto,laslwelllaslallllands,lbuildingslandlimprovementsl
actually,ldirectlylandlexclusivelylusedlforlreligious,lcharitablelandleducationallpurp
oses.
3. Whichloflthelfollowinglstatementslislcorrect?
A. ThelPresidentlislauthorizedltolincreaselorldecreaselnationallinternallrevenueltaxlrates.
B. Oneloflthelnaturelofltaxationlislthelreciprocalldutiesloflprotectionlandlsupportlbetweenlthels
tatelandlsubjectslthereof.
C. Everylsovereignlgovernmentlhaslthelinherentlpowerltoltax.
D. Incomeltaxlinlanlindirectltax.
4. Altaxlmustlbelimposedlforlpubliclpurpose.lWhichloflthelfollowinglislnotlalpubliclpurpose?
A. Nationalldefense
B. Publicleducation
C. Improvementloflthelsugarlandlcoconutlindustries.
D. Improvementloflalsubdivisionlroad.
5. Whichlislnotlanlessentiallcharacteristicloflaltax?
A. Itlislunlimitedlasltolamount.
B. Itlislpayablelinlmoney.
C. Itlislproportionatelinlcharacter.
D. Itlislanlenforcedlcontribution.
6. Speciallassessmentlislanlenforcedlproportionallcontributionlfromlownerslofllandlespeciallylben
efitedlbylpubliclimprovement.lWhichloneloflthelfollowinglislnotlconsideredlasloneloflitslcharacte
ristics?
A. Itlislleviedlonlland.
B. Itlislbasedlonlthelgovernment’slneedloflmoneyltolsupportlitsllegitimatelobjectives.
C. Itlislnotlalpersonallliabilityloflthelpersonslassessed.
D. Itlislbasedlsolelylonlthelbenefitlderivedlbylthel ownersloflthelland.
7. Itlislthelprivilegeloflnotlbeinglimposedlalfinanciallobligationltolwhichlotherslarelsubject.
A. Taxlincentive
B. Taxlexemption
C. Taxlamnesty
D. Taxlcredit
8. Asltolscopeloflthellegislativelpowerltoltax,lwhichlislnotlcorrect?
A. Whereltherelarelnolconstitutionallrestrictions,landlprovidedlthelsubjectslarelwithinlthelterri
torialljurisdictionloflthelstate,lCongresslhaslunlimitedldiscretionlasltolthelpersons,lpropert
, 2
B. Inlthelabsenceloflanylconstitutionallprohibition,lCongresslhaslthelrightltollevylaltaxloflanyla
mountlitlseeslfit.
C. TheldiscretionloflCongresslinlimposingltaxeslextendsltolthelmode,lmethodlorlkindlofltax,lunle
sslrestrictedlbylthelconstitution.
D. ThelsolelarbiterloflthelpurposelorlwhichltaxeslshalllbelleviedlislCongress,lprovidedlthelp
urposelislpubliclandlthelcourtslmaylnotlreviewlthellevylofltheltaxltoldeterminelwhetherlo
rlnotlthelpurposelislpublic.
9. Whichloflthelfollowinglislalnaturelofltaxation?
A. Thelpowerlislgrantedlbyllegislativelaction.
B. Itlislessentiallylanladministrativelfunction.
C. Itlislgenerallylpayablelinlmoney.
D. Withoutlitlthelstatelcanlcontinueltolexist.
10. Whichloflthelfollowinglislnotlaldeterminantloflthelplacelofltaxation?
A. Sourceloflthelincome
B. Citizenshiplofltheltaxpayer
C. Residencelofltheltaxpayer
D. Amountlofltaxltolbelimposed
11. Whichloflthelfollowinglstatementslislnotlcorrect?
A. Anlinherentllimitationlofltaxationlmaylbeldisregardedlbylthelapplicationloflalcon
stitutionalllimitation.
B. Thelpropertyloflanleducationallinstitutionloperatedlbylalreligiouslorderlislexemptlfromlpro
pertyltax,lbutlitslincomelislsubjectltolincomeltax.
C. ThelprohibitionlofldelegationlbylthelstateloflthelpowerlofltaxationlwilllstilllallowlthelBIRl
tolmodifylthelruleslinltimelforlfilingloflreturnslandlpaymentlofltaxes.
D. Thelpowerlofltaxationlislsharedlbylthellegislativelandlexecutiveldepartmentsloflthelgov
ernment.
12. Statementl1l–
lThelpointlonlwhichltaxlisloriginallylimposedlislimpactlofltaxation.lStatementl2l–
lEminentldomainlislinferiorltolnon-impairmentlclauseloflthelconstitution.lStatementl3l–
lAslalrule,ltaxeslarelsubjectltolset-offlorlcompensation.
Statementl4l–
lAslalrule,lprovisionslonlthelvaliditylofltaxlexemptionslarelresolvedlliberallylinlfa
vorlofltheltaxpayer.
Statementl1Statementl2Statementl3Statementl 4
A. True False False True
B. False True True False
C. True True False False
D. False False True True
13. Altaxlsystemlwherelthelrevenueslarelsuppliedlmostlylbylindirectltaxes.
A. Schedular C.l Progressive
B. Proportional D.lRegressive
14. Altaxlsystemlwherelthelgreaterlbulklofltheltaxlrevenueslislderivedlbyldirectltaxes.
A. Schedular C.lProgressive
B. Proportional D.lRegressive
15. Thislislanlinherentllimitationlonlthelpowerlofltaxation.
A. Rulelonluniformitylandlequitylinltaxation.
B. Duelprocesslofllawlandlequallprotectionloflthellaws.
C. Non-impairmentlofltheljurisdictionloflthelSupremelCourtlinltaxlcases.
, 3
16. Thislislalconstitutionalllimitationlonlthelpowerlofltaxation.
A. Taxllawslmustlbelappliedlwithinlthelterritorialljurisdictionloflthelstate.
B. Exemptionloflgovernmentlagencieslandlinstrumentalitieslfromltaxation.
C. Nolappropriationloflpubliclmoneylforlreligiouslpurposes.
D. Powerltoltaxlcannotlbeldelegatedltolprivatelpersonslorlentities.
17. Theylexistlindependentloflthelconstitutionlbeinglfundamentallpowersloflthelstate,lexcept
A. Powerlofltaxation C.lPowerloflimminentldomain
B. Policelpower D.lPowerloflrecall
18. Thelpowerltolacquirelprivatelpropertyluponlpaymentlofljustlcompensationlforlpubliclpurpose
A. Powerlofltaxation C.lPowerloflimminentldomain
B. Policelpower D.lPowerloflrecall
19. Thelpowerltolregulatellibertylandlpropertyltolpromotelthelgenerallwelfare.
A. Powerlofltaxation C.lPowerloflimminentldomain
B. Policelpower D.lPowerloflrecall
20. Thelpowerltoldemandlproportionatelcontributionslfromlpersonslandlpropertyltoldefraylthelexp
ensesloflthelgovernment.
A. Powerlofltaxation C.lPowerloflimminentldomain
B. Policelpower D.lPowerloflrecall
21. BasiclPrinciplesloflalsoundltaxlsystem,lexcept
A. Fiscalladequacy C.lAdministrativelfeasibility
B. Equalitylorltheoreticalljustice D.lIntellectuallsensitivity
22. Theltaxlimposedlshouldlbelproportionateltoltheltaxpayer’slabilityltolpay.
A. Fiscalladequacy C.lAdministrativelfeasibility
B. Equalitylorltheoreticalljusticel D.lIntellectuallsensitivity
23. Thelsourcesloflrevenuelaslalwhole,lshouldlbelsufficientltolmeetltheldemandsloflpubliclexpe
nditures.
A. Fiscalladequacy C.lAdministrativelfeasibility
B. Equalitylorltheoreticalljustice D.lIntellectuallsensitivity
24. Theltaxllawslmustlbelcapableloflconvenient,ljustlandleffectiveladministration.
A. Fiscalladequacy C.lAdministrativelfeasibility
B. Equalitylorltheoreticalljustice D.lIntellectuallsensitivity
25. Personslorlthingslbelongingltolthelsamelclasslshalllbeltaxedlatlthelsamelrate.lAl Si
mplicitylinltaxation C.lEqualitylinltaxation
B.l Reciprocitylinltaxation D.lUniformitylinltaxation
26. Theltaxlshouldlbelproportionalltolthelrelativelvalueloflthelpropertyltolbeltaxed.lAl Si
mplicitylinltaxation C.lEqualitylinltaxation
B.l Reciprocitylinltaxation D.lUniformitylinltaxation
27. Thelfollowinglarelthelnaturelofltaxation,lexcept
A. Inherentlinlsovereignty
B. Essentiallyllegislativelinlcharacter
C. Subjectltolinherentlandlconstitutionalllimitation
D. Subjectltolapprovallbylthelpeople.
28. Itlliterallylmeansl“placelofltaxation”;lthelcountrylthatlhaslthelpowerlandljurisdictionltollevylandlc
ollectltheltax.
, 4
B. Situslofltaxation D.lTheorylofltaxation
29. Thelexistenceloflthelgovernmentlislalnecessitylandlthatlthelstatelhaslthelrightltolcompellalllindivi
dualslandlpropertylwithinlitsllimitsltolcontribute
A. Basislofltaxation C.l Scopelofltaxation
B. Situslofltaxation D.lTheorylofltaxation
30. Thelreciprocalldutiesloflsupportlandlprotectionlbetweenlthelpeoplelandlthelgovernment.
A. Basislofltaxation C.l Scopelofltaxation
B. Situslofltaxation D.lTheorylofltaxation
31. Subjectltolinherentlandlconstitutionalllimitations,lthelpowerlofltaxationlislregardedlaslsup
reme,lplenary,lunlimitedlandlcomprehensive.
A. Basislofltaxation C.lScopelofltaxation
B. Situslofltaxation D.lTheorylofltaxation
32. OurlNationallInternallRevenuelLawslare
A. Politicallinlnature C.lCriminallinlnature
B. Penallinlnature D.lCivillinlnature
33. Thellevyinglorlimpositionlofltaxlandlthelcollectionlofltheltaxlarelprocesseslwhichlconstitutelthelta
xationlsystem.
A. Basislofltaxation C.l Naturelofltaxation
B. Aspectslofltaxation D.lTheorylofltaxation
34. Thelprocesslorlmeanslbylwhichlthelsovereign,lthroughlitsllaw-
makinglbodylraiseslincomeltoldefraylthelexpensesloflthelgovernment.
A. Toll C.lTaxation
B. Licenselfee D.lAssessment
35. Enforcedlproportionallcontributionslfromlpersonslandlpropertylleviedlbylthelstatelbylvirtueloflit
slsovereigntylforlthelsupportloflthelgovernmentlandlforlalllpubliclneeds.
A. Toll C.lTaxes
B. Licenselfee D.lAssessment
36. Anlescapelfromltaxationlwhereltheltaxlburdenlisltransferredlbylthelonelonlwhomltheltaxlislimpo
sedlorlassessedltolanother.
A. Shifting C.l Transformation
B. Exemption D.lCapitalization
37. l
Anlescapelfromltaxationlwherelthelproducerlorlmanufacturerlpaysltheltaxlandlendeavorsltolreco
uplhimselflbylimprovinglhislprocessloflproductionltherebylturningloutlhislunitsloflproductslatlall
owerlcost.
A. Shifting C.lTransformation
B. Exemption D.lCapitalization
38. Anlescapelfromltaxationlwhereltherelislalreductionlinlthelpricelofltheltaxedlobjectlequalltolthelca
pitalizedlvalueloflfutureltaxeslwhichltheltaxpayerlexpectsltolbelcalledluponltolpay.
A. Shifting C.l Transformation
B. Exemption D.lCapitalization
39. Theluseloflillegallorlfraudulentlmeansltolavoidlorldefeatlthelpaymentlofltax.
A. Exemption C.l Avoidance
B. Shifting D.lEvasion
