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91.

Tax as distinguished from debt

A. no imprisonment for non-payment C. based on contract

B. may be paid in kind D. based on law

92. Congress can impose a tax at any amount and at anytime shows that

A. Taxation is an inherent power of the state.

B. Taxation is essentially a legislative power.

C. Taxation is a very broad power of the state.

D. Taxation is based on taxpayers’ ability to pay.

93. The amount required is dictated by the needs of the government in:

A. License fee C. Toll

B. Tax D. Debts

94. A charge imposed on land for special benefits derived resulting from public improvements.

A. Tax C. License

B. Toll D. Special assessment

95. Which of the following are National Internal Revenue Taxes?

I. Income tax III. Donor’s tax V. Other percentage tax

II. Estate tax IV. Value Added tax VI. Excise Tax

Documentary stamp tax

A. I, II, III, IV C. I, II, III, IV, V, VI

B. I, II, III, IV, V D. I, II, III, IV, V, VI, VII


96. The Bureau of Internal Revenue shall have a chief and four (4) assistant chiefs to be known

as

A. Secretary and Assistant Secretaries

B. Secretary and Undersecretaries

C. Commissioner and Assistant Commissioners

D. Commissioners and Deputy Commissioners

97. The three fundamental powers of the state are

I. Inherent in the state and may be exercised by the state without need of any

constitutional grant.

II. Not only necessary but indispensable.

A. True; True C. False; true

B. True; false D. False; false

98. The three fundamental powers of the state are

I. Methods by which the state interfere with private rights.

II Exercised primarily by the legislature.

A. True; True C. False; true

B. True; false D. False; false

99. I. Police power regulates both liberty and property while the power of eminent domain and

the power of taxation affect only property rights.


II Police power and the power of taxation may be exercised only by the government while

the power of eminent domain may be exercised by some private entities.

A. True; True C. False; true

B. True; false D. False; false

100. I. The property taken in police power is destroyed while the property taken under the power

of eminent domain and power of taxation are not destroyed.

II. In power of taxation, the compensation received is the protection afforded to the

citizens; in police power the compensation received is the altruistic feeling that somehow

you contributed to the promotion of the general welfare; in power of eminent domain, the

compensation received is the just compensation paid for the property taken.

A. True; True C. False; true

B. True; false D. False; false

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