Statement 1: There is no express grant of power of taxation in the constitution.

Statement 2: National and local taxes imposed on the same transaction is an

example of direct double taxation.

*
TRUE; TRUE
FALSE; FALSE
TRUE; FALSE
FALSE; TRUE

Statement 1: The non-delegation of legislative to tax is a limitation on the power of

taxation, which must be stated in the constitution inorder to be effective. (Inherent, so pedi nga
nd mastate sa cons.)

Statement 2: The President may make partial veto on tax bills. (Veto is a whole)

*
TRUE; TRUE
FALSE; FALSE
TRUE; FALSE
FALSE; TRUE

Statement 1: Tax bills may originate in the Senate. ( House of Representatives)

Statement 2: The grant of power of taxation to every sovereign state must be stated
in the constitution inorder to be effective.
( No express grant of power)

*
TRUE; TRUE
FALSE; FALSE
TRUE; FALSE
FALSE; TRUE

Statement 1: The theory of taxation is based on ability to pay. (Equality or theoritical justice)

Statement 2: The power of taxation proceeds upon the theory that taxes are a
necessity. (Government are necessity)

*
TRUE; TRUE
FALSE; FALSE
TRUE; FALSE
FALSE; TRUE

Statement 1: In the basis of taxation, the taxpayer receives the general advantages
and protection which the government demands from the taxpayer and his property. (Afford)

Statement 2: Subsidy is imposed by the government for public purpose. (granted)

*
TRUE; TRUE
FALSE; FALSE
TRUE; FALSE
FALSE; TRUE

Statement 1: The power of taxation is regulatory in nature. (Police Power)

Statement 2: In progressive tax, the tax base and the tax rate move in the same
direction.

*
TRUE; TRUE
FALSE; FALSE
TRUE; FALSE
FALSE; TRUE

Statement 1: Special assessment is an enforced contribution from owners of land

specially benefited by private improvements. (public)

Statement 2: Direct tax which is demanded by the person who also shoulders the
burden of the tax. (From)

*
TRUE; TRUE
FALSE; FALSE
TRUE; FALSE
FALSE; TRUE

Statement 1: A value added tax is an excise tax.

Statement 2: Income tax is an indirect tax and value added tax is a direct tax.

*
TRUE; TRUE
FALSE; FALSE
TRUE; FALSE
FALSE; TRUE

Statement 1: Regressive taxes are based on ability to pay. (Proportional tax)

Statement 2: Real property tax is a local and progressive tax. (Proportional)

*
TRUE; TRUE
FALSE; FALSE
TRUE; FALSE
FALSE; TRUE

Statement 1: The power of taxation proceeds upon the theory that the existence of
taxes are a necessity, and that the government cannot continue without means to
pay its expenses. (government)

Statement 2: Penalties and license fees are imposed by the government under
police power for the purpose of raising revenue. (Regulation)

*
TRUE; TRUE
FALSE; FALSE
TRUE; FALSE
FALSE; TRUE