Fundamentals of Taxation 2025, 18th Edition
Test Bank by Ana Cruz, Michael Deschamps,
Frederick Niswander, Debra Prendergast,
and Dan Schisler
Power of taxation is legislative in nature. Therefore, the power to tax may not
be delegated, except
a. To local government units or political subdivisions.
b. None of the above.
c. When allowed by the Constitution.
d. When delegation relates merely to administrative implementation that may
call for some degree of discretionary powers under a set of sufficient standards
expressed by law or implied from policy and purpose of the Act.
e. All of the above. - answer-e. All of the above.
statement I. For the exercise of the power of taxation, the state can tax
anything at any time.
statement II. The provisions of taxation in the Philippine Constitution are
grants of power enabling the state to impose taxes.
a. Only statement II is correct.
b. Only statement I is correct.
,c. Both statements are correct.
d. Both statements are incorrect. - answer-b. Only statement I is correct.
Star College is a non-stock, non-profit educational institution run by the
Archdiocese of Dumaguete. It is occupying the following buildings:
Building 1 - used as dormitory of its students but open to non-students who
want to stay therein
Building 2 - owned by Mr. Senyor Pedro being leased to Star College and
serving as administration building which houses the offices for the school
president, registrar, principal, dean and other school officials
Building 3 - used by the students for classroom purposes
Which of the above buildings is exempt from real estate tax?
a. Building 2 and 3
b. Building 1 and 3
c. Building 1 only
d. All of the buildings
e. Building 3 only - answer-a. Building 2 and 3
A canon of taxation which means that tax laws must be clear and concise,
capable of proper enforcement, and not burdensome, convenient as to time
and manner of payment.
, a. Fiscal feasibility
b. Administrative justice
c. Theoretical justice
d. Fiscal adequacy
e. Administrative feasibility - answer-e. Administrative feasibility
The actual effort exerted by the government to effect the exaction of what is
due from the taxpayer is known as
a. Levy
b. Imposition
c. Assessment
d. Payment
e. Collection - answer-e. Collection
Which of the following is a characteristic of special assessment?
a. Based wholly on benefits (not necessary)
b. Exceptional both as to time and place
c. Not personal liability of the person assessed
d. Levied only on land
e. All of the above - answer-e. All of the above
statement I. The distinction of a tax from permit or license fee is that tax is
imposed for regulation.
Test Bank by Ana Cruz, Michael Deschamps,
Frederick Niswander, Debra Prendergast,
and Dan Schisler
Power of taxation is legislative in nature. Therefore, the power to tax may not
be delegated, except
a. To local government units or political subdivisions.
b. None of the above.
c. When allowed by the Constitution.
d. When delegation relates merely to administrative implementation that may
call for some degree of discretionary powers under a set of sufficient standards
expressed by law or implied from policy and purpose of the Act.
e. All of the above. - answer-e. All of the above.
statement I. For the exercise of the power of taxation, the state can tax
anything at any time.
statement II. The provisions of taxation in the Philippine Constitution are
grants of power enabling the state to impose taxes.
a. Only statement II is correct.
b. Only statement I is correct.
,c. Both statements are correct.
d. Both statements are incorrect. - answer-b. Only statement I is correct.
Star College is a non-stock, non-profit educational institution run by the
Archdiocese of Dumaguete. It is occupying the following buildings:
Building 1 - used as dormitory of its students but open to non-students who
want to stay therein
Building 2 - owned by Mr. Senyor Pedro being leased to Star College and
serving as administration building which houses the offices for the school
president, registrar, principal, dean and other school officials
Building 3 - used by the students for classroom purposes
Which of the above buildings is exempt from real estate tax?
a. Building 2 and 3
b. Building 1 and 3
c. Building 1 only
d. All of the buildings
e. Building 3 only - answer-a. Building 2 and 3
A canon of taxation which means that tax laws must be clear and concise,
capable of proper enforcement, and not burdensome, convenient as to time
and manner of payment.
, a. Fiscal feasibility
b. Administrative justice
c. Theoretical justice
d. Fiscal adequacy
e. Administrative feasibility - answer-e. Administrative feasibility
The actual effort exerted by the government to effect the exaction of what is
due from the taxpayer is known as
a. Levy
b. Imposition
c. Assessment
d. Payment
e. Collection - answer-e. Collection
Which of the following is a characteristic of special assessment?
a. Based wholly on benefits (not necessary)
b. Exceptional both as to time and place
c. Not personal liability of the person assessed
d. Levied only on land
e. All of the above - answer-e. All of the above
statement I. The distinction of a tax from permit or license fee is that tax is
imposed for regulation.
