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Tax which imposes a specific sum by the head or number or by some standard of weight or
measurement and which requires no assessment other than a listing or classification of the
objects to be taxed.
A. Specific C. Excise
B. Ad-valorem D. Income
52. Tax of a fixed proportion of the amount or value of the property with respect to which the tax
is assessed.
A. Specific C. Excise
B. Ad-valorem D. Percentage
53. Tax based on a fixed percentage of the amount of property, income or other basis to be taxed.
A. Proportional C. Regressive
B. Progressive D. Indirect
54. Tax where the rate decreases as the tax base increases.
A. Proportional C. Regressive
B. Progressive D. Indirect
55. Tax where the rate increases as the tax base increases.
A. Proportional C. Regressive
B. Progressive D. Indirect
B. Tax exemptions, tax amnesty tax condonations and their equivalent provisions are not presumed
and, when granted are strictly construed against the taxpayer because such provisions are highly
disfavored by the government.
C. Exemptions from taxation are highly disfavored in law and he who claims tax exemption must be
able to justify his claim or right.
D. The House of Representatives has the duty and the exclusive power of constructing and
interpreting tax laws.
57. The strongest of all inherent powers of the state because without it, the government can
neither survive nor dispense any of its other powers and functions effectively.
58. This power is superior to the non-impairment clause and is broader in application because it
B. Income tax liabilities shall be paid by the inhabitants even if foreign invaders occupy our country.
C. Taxes may be imposed retroactively by law, but unless so expressed by such law, these taxes
must only be imposed prospectively.
A. No person shall be deprived of life , liberty or property without due process of law.
D. No law granting any tax exemption shall be passed without the concurrence of a