1
PRINCIPLES OF DOCTRINES OF TAXATION LAW SET
OF QUESTIONS AND CORRECT ANSWERS
GUARANTEED SUCCESS
Administrative feasibility
The practicality of implementing and collecting taxes without excessive complexity
or cost.
Theoretical justice
The fairness of the tax system in relation to the ability to pay and benefits received.
Pecuniary burden
The financial obligation imposed by a tax, which is generally expected to be paid in
cash.
Police power
The capacity of the state to regulate behavior and enforce order for the betterment
of health, safety, morals, and general welfare.
Power of eminent domain
The right of the government to take private property for public use, with
compensation.
Revenue-raising purpose of taxation
The primary objective of taxation to generate funds for government operations.
Non-revenue purpose of taxation
Taxation aimed at regulating behavior rather than raising funds.
Lifeblood doctrine
The principle that taxes are essential for the survival of the government.
Necessity theory
, 2
The concept that the power to tax arises from the necessity for government to
function and promote welfare.
Benefits received principle
The idea that taxpayers owe taxes in return for the benefits and protections provided
by the government.
Doctrine of symbiotic relationship
The reciprocal relationship between the state and taxpayers, where protection is
exchanged for tax support.
Fiscal adequacy
A legal action taken by a taxpayer to challenge the validity of a tax.
Real property taxes
Taxes assessed on real estate properties, which should reflect their true value over
time.
Tax in kind
Payment of taxes using goods or services instead of cash.
Assessment from the BIR
A determination of tax liability issued by the Bureau of Internal Revenue.
Cigarette company court case
A legal challenge regarding the constitutionality of a prohibitive sin tax on
cigarettes.
Tax money extraction
The process of collecting taxes from individuals or entities by the government.
Storage facilities for tax payments
The physical space required to hold goods offered as tax payments, which the
government may lack.
Taxation as a method of exaction
The process by which the government imposes financial burdens on individuals or
entities.
, 3
Government necessity
The fundamental requirement for a government to exist and operate, supported by
taxation.
Taxpayer rights
The entitlements of individuals to challenge tax laws and seek refunds if taxes are
deemed unconstitutional.
Taxation and public welfare
The relationship between tax collection and the government's role in promoting the
general well-being of its citizens.
Ability to pay principle
The tax burden should be proportionate to the taxpayer's ability to pay.
Power to destroy theory
A theory in taxation that states without taxes, a government would be paralyzed for
lack of power to activate and operate it, resulting in its destruction.
Lifeblood theory
The power to tax is the power to destroy.
Benefits-protection theory
A theory that suggests a symbiotic relationship between taxpayers and the
government.
Jurisdiction over subject and objects
The authority of a tax body to impose taxes on specific subjects and objects.
Prospectivity of tax laws
The principle that tax laws apply only to future transactions and not retroactively.
Imprescriptibility
The concept that certain tax obligations do not expire over time.
Double taxation
PRINCIPLES OF DOCTRINES OF TAXATION LAW SET
OF QUESTIONS AND CORRECT ANSWERS
GUARANTEED SUCCESS
Administrative feasibility
The practicality of implementing and collecting taxes without excessive complexity
or cost.
Theoretical justice
The fairness of the tax system in relation to the ability to pay and benefits received.
Pecuniary burden
The financial obligation imposed by a tax, which is generally expected to be paid in
cash.
Police power
The capacity of the state to regulate behavior and enforce order for the betterment
of health, safety, morals, and general welfare.
Power of eminent domain
The right of the government to take private property for public use, with
compensation.
Revenue-raising purpose of taxation
The primary objective of taxation to generate funds for government operations.
Non-revenue purpose of taxation
Taxation aimed at regulating behavior rather than raising funds.
Lifeblood doctrine
The principle that taxes are essential for the survival of the government.
Necessity theory
, 2
The concept that the power to tax arises from the necessity for government to
function and promote welfare.
Benefits received principle
The idea that taxpayers owe taxes in return for the benefits and protections provided
by the government.
Doctrine of symbiotic relationship
The reciprocal relationship between the state and taxpayers, where protection is
exchanged for tax support.
Fiscal adequacy
A legal action taken by a taxpayer to challenge the validity of a tax.
Real property taxes
Taxes assessed on real estate properties, which should reflect their true value over
time.
Tax in kind
Payment of taxes using goods or services instead of cash.
Assessment from the BIR
A determination of tax liability issued by the Bureau of Internal Revenue.
Cigarette company court case
A legal challenge regarding the constitutionality of a prohibitive sin tax on
cigarettes.
Tax money extraction
The process of collecting taxes from individuals or entities by the government.
Storage facilities for tax payments
The physical space required to hold goods offered as tax payments, which the
government may lack.
Taxation as a method of exaction
The process by which the government imposes financial burdens on individuals or
entities.
, 3
Government necessity
The fundamental requirement for a government to exist and operate, supported by
taxation.
Taxpayer rights
The entitlements of individuals to challenge tax laws and seek refunds if taxes are
deemed unconstitutional.
Taxation and public welfare
The relationship between tax collection and the government's role in promoting the
general well-being of its citizens.
Ability to pay principle
The tax burden should be proportionate to the taxpayer's ability to pay.
Power to destroy theory
A theory in taxation that states without taxes, a government would be paralyzed for
lack of power to activate and operate it, resulting in its destruction.
Lifeblood theory
The power to tax is the power to destroy.
Benefits-protection theory
A theory that suggests a symbiotic relationship between taxpayers and the
government.
Jurisdiction over subject and objects
The authority of a tax body to impose taxes on specific subjects and objects.
Prospectivity of tax laws
The principle that tax laws apply only to future transactions and not retroactively.
Imprescriptibility
The concept that certain tax obligations do not expire over time.
Double taxation
