TAXATIONb1b–bIncomebTaxation
b
GeneralbPrinciplesbofbTaxation
1.bbbTaxationbasbdistinguishedbfrombpolicebpowerbandbpowerbofbeminentbdomain.
A. Propertybisbtakenbtobpromotebthebgeneralbwelfare.
B. Maybebexercisedbonlybbybthebgovernment.
C. Operatesbuponbthebwholebcitizenry.
D. Therebisbgenerallybnoblimitbasbtobthebamountbthatbmaybbebimposed.
2.bbbThebfollowingbarebconstitutionalblimitations,bexcept
A. Nobimprisonmentbforbnon-paymentbofbpollbtax.
B. Non-impairmentbofbthebobligationbofbcontracts.
C. Rulebofbuniformitybandbequitybinbtaxation.
D.bExemptionbfrombincomebtaxbofbcharitablebinstitutions,bcemeteries,bchurches,
bbbbbpersonageborbconventsbappurtenantbthereto,basbwellbasballblands,bbuildingsband
bbbbbimprovementsbactually,bdirectlybandbexclusivelybusedbforbreligious,bcharitableband
bbbbbeducationalbpurposes.
3.bbbWhichbofbthebfollowingbstatementsbisbcorrect?
bA.bThebPresidentbisbauthorizedbtobincreaseborbdecreasebnational binternal brevenuebtaxbrates.
bB.bbOnebofbthebnaturebofbtaxationbisbthebreciprocalbdutiesbofbprotectionbandbsupportbbetweenbthebs
tatebandbsubjectsbthereof.
C. Everybsovereignbgovernmentbhasbthebinherentbpowerbtobtax.
D. Incomebtaxbinbanbindirectbtax.
4.bbbAbtaxbmustbbebimposedbforbpublicbpurpose.bWhichbofbthebfollowingbisbnotbabpublicbpurpose?
A. Nationalbdefense
B. Publicbeducation
C. Improvementbofbthebsugarbandbcoconutbindustries.
D. Improvementbofbabsubdivisionbroad.
5.bbbWhichbisbnotbanbessentialbcharacteristicbofbabtax?
A. Itbisbunlimitedbasbtobamount.
B. Itbisbpayablebinbmoney.
C. Itbisbproportionatebinbcharacter.
D. Itbisbanbenforcedbcontribution.
6.bbbSpecialbassessmentbisbanbenforcedbproportionalbcontributionbfrombownersbofblandbespeciallyb
bbbbbbbenefitedbbybpublicbimprovement. bWhichbonebofbthebfollowingbisbnotbconsidered basbonebofbitsb
bbbbbbcharacteristics?
A. Itbisbleviedbonbland.
B. Itbisbbasedbonbthebgovernment’sbneedbofbmoneybtobsupportbitsblegitimatebobjectives.
C. Itbisbnotbabpersonalbliabilitybofbthebpersonsbassessed.
D. Itbisbbasedbsolelybonbthebbenefitbderivedbbybthebownersbofbthebland.
7.bbbbItbisbthebprivilegebofbnotbbeingbimposedbabfinancialbobligationbtobwhichbothersbarebsubject.
A. Taxbincentive
B. Taxbexemption
C. Taxbamnesty
D. Taxbcredit
8.bbbAsbtobscopebofbtheblegislativebpowerbtobtax,bwhichbisbnotbcorrect?
A.b
Wherebtherebarebnobconstitutionalbrestrictions,bandbprovidedbthebsubjectsbarebwithinbthebter
, 2
B.
Inbthebabsencebofbanybconstitutionalbprohibition,bCongressbhasbthebrightbtoblevybabtaxbofban
ybamountbitbseesbfit.
C.
ThebdiscretionbofbCongressbinbimposingbtaxesbextendsbtobthebmode,bmethodborbkindbofbtax,b
unlessbrestrictedbbybthebconstitution.
D.
ThebsolebarbiterbofbthebpurposeborbwhichbtaxesbshallbbebleviedbisbCongress,bprovidedb
thebpurposebisbpublicbandbthebcourtsbmaybnotbreviewbtheblevybofbthebtaxbtobdetermineb
whetherborbnotbthebpurposebisbpublic.
9.bbWhichbofbthebfollowingbisbabnaturebofbtaxation?
A. Thebpowerbisbgrantedbbyblegislativebaction.
B. Itbisbessentiallybanbadministrativebfunction.
C. Itbisbgenerallybpayablebinbmoney.
D. Withoutbitbthebstatebcanbcontinuebtobexist.
10.bWhichbofbthebfollowingbisbnotbabdeterminantbofbthebplacebofbtaxation?
A. Sourcebofbthebincome
B. Citizenshipbofbthebtaxpayer
C.b Residencebofbthebtaxpayer
D. Amountbofbtaxbtobbebimposed
11.bWhichbofbthebfollowingbstatementsbisbnotbcorrect?
A.
Anbinherentblimitationbofbtaxationbmaybbebdisregardedbbybthebapplicationbofbabconstitution
alblimitation.
B.
Thebpropertybofbanbeducationalbinstitutionboperatedbbybabreligiousborderbisbexemptbfrombpr
opertybtax,bbutbitsbincomebisbsubjectbtobincomebtax.
C.
Thebprohibitionbofbdelegationbbybthebstatebofbthebpowerbofbtaxationbwillbstillballowbth
ebBIRbtobmodifybthebrulesbinbtimebforbfilingbofbreturnsbandbpaymentbofbtaxes.
D.
Thebpowerbofbtaxationbisbsharedbbybtheblegislativebandbexecutivebdepartmentsbofbthebgover
nment.
12.bbbStatementb1b–bThebpointbonbwhichbtaxbisboriginallybimposedbisbimpactbofbtaxation.
bbbbbbbbStatementb2b–bEminentbdomainbisbinferiorbtobnon-impairmentbclausebofbthebconstitution.
bbbbbbbbStatementb3b–bAsbabrule,btaxesbarebsubjectbtobset-offborbcompensation.
bbbbbbbbStatementb4b–bAsbabrule,bprovisions bonbthebvaliditybofbtaxbexemptionsbarebresolvedbliberally
bbbbbbbbbbbbbbbbbbbinbfavorbofbthebtaxpayer.
Statementb1 Statementb2 Statementb3 Statementb4bb
A. bbbbbbTrue bbbbbb False bbbbbb False bbbbbbTrue
B. bbbbbbFalse bbbbbbTrue bbbbbb True bbbbbbbFalse
C. bbbbbbTrue bbbbbbTrue bbbbbbFalse bbFalse
D. bbbbbbFalse bbbbbbFalse bbbbbbTrue bbbbbbbTrue
13.bAbtaxbsystembwherebthebrevenuesbarebsuppliedbmostlybbybindirectbtaxes.
A. Schedular C. Progressive
B. Proportional D. Regressive
14.bAbtaxbsystembwherebthebgreaterbbulkbofbthebtaxbrevenuesbisbderivedbbybdirectbtaxes.
A. Schedular C. Progressive
, 3
15.bThisbisbanbinherentblimitationbonbthebpowerbofbtaxation.
A. Rulebonbuniformitybandbequitybinbtaxation.
B. Duebprocessbofblawbandbequalbprotectionbofbtheblaws.
C. Non-impairmentbofbthebjurisdictionbofbthebSupremebCourtbinbtaxbcases.
D. Taxbmustbbebforbthebpublicbpurpose.
16.bThisbisbabconstitutionalblimitationbonbthebpowerbofbtaxation.
A. Taxblawsbmustbbebappliedbwithinbthebterritorialbjurisdictionbofbthebstate.
B. Exemptionbofbgovernmentbagenciesbandbinstrumentalitiesbfrombtaxation.
C. Nobappropriationbofbpublicbmoneybforbreligiousbpurposes.
D. Powerbtobtaxbcannotbbebdelegatedbtobprivatebpersonsborbentities.
17.bTheybexistbindependentbofbthebconstitutionbbeingbfundamentalbpowersbofbthebstate,bexcept
A. Powerbofbtaxation C. Powerbofbimminentbdomain
B. Policebpower D. Powerbofbrecall
18.bThebpowerbtobacquirebprivatebpropertybuponbpaymentbofbjustbcompensationbforbpublicbpurpose
A. Powerbofbtaxation C. Powerbofbimminentbdomain
B. Policebpower D. Powerbofbrecall
19.bThebpowerbtobregulateblibertybandbpropertybtobpromotebthebgeneralbwelfare.
A. Powerbofbtaxation C. Powerbofbimminentbdomain
B. Policebpower D. Powerbofbrecall
20.bThebpowerbtobdemandbproportionatebcontributionsbfrombpersonsbandbpropertybtobdefraybtheb
bbbbbbexpensesbofbthebgovernment.
A. Powerbofbtaxation C. Powerbofbimminentbdomain
B. Policebpower D. Powerbofbrecall
21.bBasicbPrinciplesbofbabsoundbtaxbsystem,bexcept
A. Fiscalbadequacy C. Administrativebfeasibility
B. Equalityborbtheoreticalbjustice D. Intellectualbsensitivity
22.bThebtaxbimposedbshouldbbebproportionatebtobthebtaxpayer’sbabilitybtobpay.
A. Fiscalbadequacy C. Administrativebfeasibility
B. Equalityborbtheoreticalbjustice D. Intellectualbsensitivity
23.bThebsourcesbofbrevenuebasbabwhole,bshouldbbebsufficientbtobmeetbthebdemandsbofbpublic
bbbbbbexpenditures.
A. Fiscalbadequacy C. Administrativebfeasibility
B. Equalityborbtheoreticalbjustice D. Intellectualbsensitivity
24.bThebtaxblawsbmustbbebcapablebofbconvenient,bjustbandbeffectivebadministration.
A. Fiscalbadequacy C. Administrativebfeasibility
B. Equalityborbtheoreticalbjustice D. Intellectualbsensitivity
25.bPersonsborbthingsbbelongingbtobthebsamebclassbshallbbebtaxedbatbthebsamebrate.
A Simplicitybinbtaxation C. Equalitybinbtaxation
B. Reciprocitybinbtaxation D. Uniformitybinbtaxation
26.bThebtaxbshouldbbebproportionalbtobthebrelativebvaluebofbthebpropertybtobbebtaxed.
A Simplicitybinbtaxation C. Equalitybinbtaxation
B. Reciprocitybinbtaxation D. Uniformitybinbtaxation
, 4
B. Essentiallyblegislativebinbcharacter
C. Subjectbtobinherentbandbconstitutionalblimitation
D. Subjectbtobapprovalbbybthebpeople.
28.bItbliterallybmeansb“placebofbtaxation”;bthebcountrybthatbhasbthebpowerbandbjurisdictionbtoblevyb
bbbbbbandbcollect bthebtax.
A. Basisbofbtaxation C. Scopebofbtaxation
B. Situsbofbtaxation D. Theorybofbtaxation
29.bThebexistencebofbthebgovernmentbisbabnecessitybandbthatbthebstatebhasbthebrightbtobcompelballb
bbbbbbindividualsbandbpropertybwithinbitsblimitsbtobcontribute
A. Basisbofbtaxation C. Scopebofbtaxation
B. Situsbofbtaxation D. Theorybofbtaxation
30.bThebreciprocalbdutiesbofbsupportbandbprotectionbbetweenbthebpeoplebandbthebgovernment.
A. Basisbofbtaxation C. Scopebofbtaxation
B. Situsbofbtaxation D. Theorybofbtaxation
31.bSubjectbtobinherentbandbconstitutionalblimitations,bthebpowerbofbtaxationbisbregardedbas
bbbbbbsupreme,bplenary,bunlimitedbandbcomprehensive.
A. Basisbofbtaxation C. Scopebofbtaxation
B. Situsbofbtaxation D. Theorybofbtaxation
32.bOurbNationalbInternalbRevenuebLawsbare
A. Politicalbinbnature C. Criminalbinbnature
B. Penalbinbnature D. Civilbinbnature
33.bTheblevyingborbimpositionbofbtaxbandbthebcollectionbofbthebtaxbarebprocessesbwhichbconstituteb
bbbbbbbthebtaxationbsystem.
A. Basisbofbtaxation C. Naturebofbtaxation
B. Aspectsbofbtaxation D. Theorybofbtaxation
34.bThebprocessborbmeansbbybwhichbthebsovereign,bthroughbitsblaw-makingbbodybraisesbincomebtobbbb
bbbbbbbdefraybthebexpensesbofbthebgovernment.
A. Toll C. Taxation
B. Licensebfee D. Assessment
35.bEnforcedbproportionalbcontributionsbfrombpersonsbandbpropertybleviedbbybthebstatebbybvirtueb
bbbbbbbofbitsbsovereigntybforbthebsupportbofbthebgovernmentbandbforballbpublicbneeds.
A. Toll C. Taxes
B. Licensebfee D. Assessment
36.bAnbescapebfrombtaxationbwherebthebtaxbburdenbisbtransferredbbybthebonebonbwhombthebtaxbisb
bbbbbbimposedborbassessedbtobanother.
A.b Shifting C. Transformation
B. bbbbbExemption D. Capitalization
37.bAnbescapebfrombtaxationbwherebthebproducerborbmanufacturerbpaysbthebtaxbandbendeavorsbtob
bbbbbrecoupbhimselfbbybimprovingbhisbprocessbofbproductionbtherebybturningboutbhisbunitsbofb
bbbbbproductsbatbablowerbcost.
A.bShifting C. Transformation
B. bbbbbExemption D. Capitalization
38.bbAnbescapebfrombtaxationbwherebtherebisbabreductionbinbthebpricebofbthebtaxedbobjectbequalbtobtheb
capitalizedbvaluebofbfuturebtaxesbwhichbthebtaxpayerbexpectsbtobbebcalledbuponbtobpay.
b
GeneralbPrinciplesbofbTaxation
1.bbbTaxationbasbdistinguishedbfrombpolicebpowerbandbpowerbofbeminentbdomain.
A. Propertybisbtakenbtobpromotebthebgeneralbwelfare.
B. Maybebexercisedbonlybbybthebgovernment.
C. Operatesbuponbthebwholebcitizenry.
D. Therebisbgenerallybnoblimitbasbtobthebamountbthatbmaybbebimposed.
2.bbbThebfollowingbarebconstitutionalblimitations,bexcept
A. Nobimprisonmentbforbnon-paymentbofbpollbtax.
B. Non-impairmentbofbthebobligationbofbcontracts.
C. Rulebofbuniformitybandbequitybinbtaxation.
D.bExemptionbfrombincomebtaxbofbcharitablebinstitutions,bcemeteries,bchurches,
bbbbbpersonageborbconventsbappurtenantbthereto,basbwellbasballblands,bbuildingsband
bbbbbimprovementsbactually,bdirectlybandbexclusivelybusedbforbreligious,bcharitableband
bbbbbeducationalbpurposes.
3.bbbWhichbofbthebfollowingbstatementsbisbcorrect?
bA.bThebPresidentbisbauthorizedbtobincreaseborbdecreasebnational binternal brevenuebtaxbrates.
bB.bbOnebofbthebnaturebofbtaxationbisbthebreciprocalbdutiesbofbprotectionbandbsupportbbetweenbthebs
tatebandbsubjectsbthereof.
C. Everybsovereignbgovernmentbhasbthebinherentbpowerbtobtax.
D. Incomebtaxbinbanbindirectbtax.
4.bbbAbtaxbmustbbebimposedbforbpublicbpurpose.bWhichbofbthebfollowingbisbnotbabpublicbpurpose?
A. Nationalbdefense
B. Publicbeducation
C. Improvementbofbthebsugarbandbcoconutbindustries.
D. Improvementbofbabsubdivisionbroad.
5.bbbWhichbisbnotbanbessentialbcharacteristicbofbabtax?
A. Itbisbunlimitedbasbtobamount.
B. Itbisbpayablebinbmoney.
C. Itbisbproportionatebinbcharacter.
D. Itbisbanbenforcedbcontribution.
6.bbbSpecialbassessmentbisbanbenforcedbproportionalbcontributionbfrombownersbofblandbespeciallyb
bbbbbbbenefitedbbybpublicbimprovement. bWhichbonebofbthebfollowingbisbnotbconsidered basbonebofbitsb
bbbbbbcharacteristics?
A. Itbisbleviedbonbland.
B. Itbisbbasedbonbthebgovernment’sbneedbofbmoneybtobsupportbitsblegitimatebobjectives.
C. Itbisbnotbabpersonalbliabilitybofbthebpersonsbassessed.
D. Itbisbbasedbsolelybonbthebbenefitbderivedbbybthebownersbofbthebland.
7.bbbbItbisbthebprivilegebofbnotbbeingbimposedbabfinancialbobligationbtobwhichbothersbarebsubject.
A. Taxbincentive
B. Taxbexemption
C. Taxbamnesty
D. Taxbcredit
8.bbbAsbtobscopebofbtheblegislativebpowerbtobtax,bwhichbisbnotbcorrect?
A.b
Wherebtherebarebnobconstitutionalbrestrictions,bandbprovidedbthebsubjectsbarebwithinbthebter
, 2
B.
Inbthebabsencebofbanybconstitutionalbprohibition,bCongressbhasbthebrightbtoblevybabtaxbofban
ybamountbitbseesbfit.
C.
ThebdiscretionbofbCongressbinbimposingbtaxesbextendsbtobthebmode,bmethodborbkindbofbtax,b
unlessbrestrictedbbybthebconstitution.
D.
ThebsolebarbiterbofbthebpurposeborbwhichbtaxesbshallbbebleviedbisbCongress,bprovidedb
thebpurposebisbpublicbandbthebcourtsbmaybnotbreviewbtheblevybofbthebtaxbtobdetermineb
whetherborbnotbthebpurposebisbpublic.
9.bbWhichbofbthebfollowingbisbabnaturebofbtaxation?
A. Thebpowerbisbgrantedbbyblegislativebaction.
B. Itbisbessentiallybanbadministrativebfunction.
C. Itbisbgenerallybpayablebinbmoney.
D. Withoutbitbthebstatebcanbcontinuebtobexist.
10.bWhichbofbthebfollowingbisbnotbabdeterminantbofbthebplacebofbtaxation?
A. Sourcebofbthebincome
B. Citizenshipbofbthebtaxpayer
C.b Residencebofbthebtaxpayer
D. Amountbofbtaxbtobbebimposed
11.bWhichbofbthebfollowingbstatementsbisbnotbcorrect?
A.
Anbinherentblimitationbofbtaxationbmaybbebdisregardedbbybthebapplicationbofbabconstitution
alblimitation.
B.
Thebpropertybofbanbeducationalbinstitutionboperatedbbybabreligiousborderbisbexemptbfrombpr
opertybtax,bbutbitsbincomebisbsubjectbtobincomebtax.
C.
Thebprohibitionbofbdelegationbbybthebstatebofbthebpowerbofbtaxationbwillbstillballowbth
ebBIRbtobmodifybthebrulesbinbtimebforbfilingbofbreturnsbandbpaymentbofbtaxes.
D.
Thebpowerbofbtaxationbisbsharedbbybtheblegislativebandbexecutivebdepartmentsbofbthebgover
nment.
12.bbbStatementb1b–bThebpointbonbwhichbtaxbisboriginallybimposedbisbimpactbofbtaxation.
bbbbbbbbStatementb2b–bEminentbdomainbisbinferiorbtobnon-impairmentbclausebofbthebconstitution.
bbbbbbbbStatementb3b–bAsbabrule,btaxesbarebsubjectbtobset-offborbcompensation.
bbbbbbbbStatementb4b–bAsbabrule,bprovisions bonbthebvaliditybofbtaxbexemptionsbarebresolvedbliberally
bbbbbbbbbbbbbbbbbbbinbfavorbofbthebtaxpayer.
Statementb1 Statementb2 Statementb3 Statementb4bb
A. bbbbbbTrue bbbbbb False bbbbbb False bbbbbbTrue
B. bbbbbbFalse bbbbbbTrue bbbbbb True bbbbbbbFalse
C. bbbbbbTrue bbbbbbTrue bbbbbbFalse bbFalse
D. bbbbbbFalse bbbbbbFalse bbbbbbTrue bbbbbbbTrue
13.bAbtaxbsystembwherebthebrevenuesbarebsuppliedbmostlybbybindirectbtaxes.
A. Schedular C. Progressive
B. Proportional D. Regressive
14.bAbtaxbsystembwherebthebgreaterbbulkbofbthebtaxbrevenuesbisbderivedbbybdirectbtaxes.
A. Schedular C. Progressive
, 3
15.bThisbisbanbinherentblimitationbonbthebpowerbofbtaxation.
A. Rulebonbuniformitybandbequitybinbtaxation.
B. Duebprocessbofblawbandbequalbprotectionbofbtheblaws.
C. Non-impairmentbofbthebjurisdictionbofbthebSupremebCourtbinbtaxbcases.
D. Taxbmustbbebforbthebpublicbpurpose.
16.bThisbisbabconstitutionalblimitationbonbthebpowerbofbtaxation.
A. Taxblawsbmustbbebappliedbwithinbthebterritorialbjurisdictionbofbthebstate.
B. Exemptionbofbgovernmentbagenciesbandbinstrumentalitiesbfrombtaxation.
C. Nobappropriationbofbpublicbmoneybforbreligiousbpurposes.
D. Powerbtobtaxbcannotbbebdelegatedbtobprivatebpersonsborbentities.
17.bTheybexistbindependentbofbthebconstitutionbbeingbfundamentalbpowersbofbthebstate,bexcept
A. Powerbofbtaxation C. Powerbofbimminentbdomain
B. Policebpower D. Powerbofbrecall
18.bThebpowerbtobacquirebprivatebpropertybuponbpaymentbofbjustbcompensationbforbpublicbpurpose
A. Powerbofbtaxation C. Powerbofbimminentbdomain
B. Policebpower D. Powerbofbrecall
19.bThebpowerbtobregulateblibertybandbpropertybtobpromotebthebgeneralbwelfare.
A. Powerbofbtaxation C. Powerbofbimminentbdomain
B. Policebpower D. Powerbofbrecall
20.bThebpowerbtobdemandbproportionatebcontributionsbfrombpersonsbandbpropertybtobdefraybtheb
bbbbbbexpensesbofbthebgovernment.
A. Powerbofbtaxation C. Powerbofbimminentbdomain
B. Policebpower D. Powerbofbrecall
21.bBasicbPrinciplesbofbabsoundbtaxbsystem,bexcept
A. Fiscalbadequacy C. Administrativebfeasibility
B. Equalityborbtheoreticalbjustice D. Intellectualbsensitivity
22.bThebtaxbimposedbshouldbbebproportionatebtobthebtaxpayer’sbabilitybtobpay.
A. Fiscalbadequacy C. Administrativebfeasibility
B. Equalityborbtheoreticalbjustice D. Intellectualbsensitivity
23.bThebsourcesbofbrevenuebasbabwhole,bshouldbbebsufficientbtobmeetbthebdemandsbofbpublic
bbbbbbexpenditures.
A. Fiscalbadequacy C. Administrativebfeasibility
B. Equalityborbtheoreticalbjustice D. Intellectualbsensitivity
24.bThebtaxblawsbmustbbebcapablebofbconvenient,bjustbandbeffectivebadministration.
A. Fiscalbadequacy C. Administrativebfeasibility
B. Equalityborbtheoreticalbjustice D. Intellectualbsensitivity
25.bPersonsborbthingsbbelongingbtobthebsamebclassbshallbbebtaxedbatbthebsamebrate.
A Simplicitybinbtaxation C. Equalitybinbtaxation
B. Reciprocitybinbtaxation D. Uniformitybinbtaxation
26.bThebtaxbshouldbbebproportionalbtobthebrelativebvaluebofbthebpropertybtobbebtaxed.
A Simplicitybinbtaxation C. Equalitybinbtaxation
B. Reciprocitybinbtaxation D. Uniformitybinbtaxation
, 4
B. Essentiallyblegislativebinbcharacter
C. Subjectbtobinherentbandbconstitutionalblimitation
D. Subjectbtobapprovalbbybthebpeople.
28.bItbliterallybmeansb“placebofbtaxation”;bthebcountrybthatbhasbthebpowerbandbjurisdictionbtoblevyb
bbbbbbandbcollect bthebtax.
A. Basisbofbtaxation C. Scopebofbtaxation
B. Situsbofbtaxation D. Theorybofbtaxation
29.bThebexistencebofbthebgovernmentbisbabnecessitybandbthatbthebstatebhasbthebrightbtobcompelballb
bbbbbbindividualsbandbpropertybwithinbitsblimitsbtobcontribute
A. Basisbofbtaxation C. Scopebofbtaxation
B. Situsbofbtaxation D. Theorybofbtaxation
30.bThebreciprocalbdutiesbofbsupportbandbprotectionbbetweenbthebpeoplebandbthebgovernment.
A. Basisbofbtaxation C. Scopebofbtaxation
B. Situsbofbtaxation D. Theorybofbtaxation
31.bSubjectbtobinherentbandbconstitutionalblimitations,bthebpowerbofbtaxationbisbregardedbas
bbbbbbsupreme,bplenary,bunlimitedbandbcomprehensive.
A. Basisbofbtaxation C. Scopebofbtaxation
B. Situsbofbtaxation D. Theorybofbtaxation
32.bOurbNationalbInternalbRevenuebLawsbare
A. Politicalbinbnature C. Criminalbinbnature
B. Penalbinbnature D. Civilbinbnature
33.bTheblevyingborbimpositionbofbtaxbandbthebcollectionbofbthebtaxbarebprocessesbwhichbconstituteb
bbbbbbbthebtaxationbsystem.
A. Basisbofbtaxation C. Naturebofbtaxation
B. Aspectsbofbtaxation D. Theorybofbtaxation
34.bThebprocessborbmeansbbybwhichbthebsovereign,bthroughbitsblaw-makingbbodybraisesbincomebtobbbb
bbbbbbbdefraybthebexpensesbofbthebgovernment.
A. Toll C. Taxation
B. Licensebfee D. Assessment
35.bEnforcedbproportionalbcontributionsbfrombpersonsbandbpropertybleviedbbybthebstatebbybvirtueb
bbbbbbbofbitsbsovereigntybforbthebsupportbofbthebgovernmentbandbforballbpublicbneeds.
A. Toll C. Taxes
B. Licensebfee D. Assessment
36.bAnbescapebfrombtaxationbwherebthebtaxbburdenbisbtransferredbbybthebonebonbwhombthebtaxbisb
bbbbbbimposedborbassessedbtobanother.
A.b Shifting C. Transformation
B. bbbbbExemption D. Capitalization
37.bAnbescapebfrombtaxationbwherebthebproducerborbmanufacturerbpaysbthebtaxbandbendeavorsbtob
bbbbbrecoupbhimselfbbybimprovingbhisbprocessbofbproductionbtherebybturningboutbhisbunitsbofb
bbbbbproductsbatbablowerbcost.
A.bShifting C. Transformation
B. bbbbbExemption D. Capitalization
38.bbAnbescapebfrombtaxationbwherebtherebisbabreductionbinbthebpricebofbthebtaxedbobjectbequalbtobtheb
capitalizedbvaluebofbfuturebtaxesbwhichbthebtaxpayerbexpectsbtobbebcalledbuponbtobpay.
