CAVITE STATE UNIVERSITY – CARMONA CAMPUS

BMGT 28 TAXATION
Bachelor of Science in Business Management

WORKSHEET ONE
General Principles of Taxation
INSTRUCTION. Before the conduct of the activity, write a short PLEDGE stating that you will do the
activity with full honesty and integrity. For multiple choice, read each statement carefully and
complete the correct thought of each statement by choosing the letter of the correct answer. For the
free verse, reflect and provide a realization depicting the issues or situation provided. Citing personal
experiences to add value and strengthen the ideas and thoughts is recommended.

MULTIPLE CHOICE

1. __________ refers to the inherent power of the state to exact an enforced contribution upon
persons, properties or rights to generate revenues for the use and support of the government.
A. Power of Taxation C. Police Power
B. Power of Eminent Domain D. Power of the State
2. __________ refers to the inherent power of the state to expropriate private property for public
purpose in return for a just or reasonable compensation.
A. Power of Taxation C. Police Power
B. Power of Eminent Domain D. Power of the State
3. __________ refers to the inherent power of the state to promote general welfare of the people by
limiting or regulating the rights or properties of any person.
A. Power of Taxation C. Police Power
B. Power of Eminent Domain D. Power of the State
4. Taxes allow the government to give, except:
A. an army to resist aggression
B. a corps of civil servants to serve
C. a navy to defend its shore form invasion
D. Answer Not Given
5. Progressive system of taxation relates to: __________.
A. The lower the income, the higher the tax
B. The higher the income, the lower the tax
C. The lower the income, the lower the tax
D. Answer Not Given
6. __________ is one of the basic principles of a sound tax system. This means that tax laws must
be capable of reasonable and convenient enforcement, just and effective administration.
A. Fiscal Adequacy
B. Internal Acceptability
C. Administrative Feasibility
D. Equality or Theoretical Justice
7. __________ refers to the territorial jurisdiction of the government where it has the authority to
impose its taxation power which is to levy and collect taxes on persons, properties or rights.
A. Scope of Taxation C. Situs of Taxation
B. Nature of Taxation D. Basis of Taxation
8. One of the phases of taxation is __________ which refers to the imposition of tax.
A. Levying C. Assessment
B. Collection D. Management
9. The reciprocal duty of the state and the people is __________ and __________ that must be
exercised, respectively.
A. Support; Protection C. Protection; Support
B. Welfare; Complying D. Complying; Welfare
10. __________ means residence or domicile of the taxpayer; while __________ means location of
the property of the taxpayer.
A. Mobilia Sequuntur Personam; Lex Rei Sitae
B. Mobilia Sequuntur Sitae; Lex Rei Personam
C. Lex Rei Personam; Mobilia Sequuntur Sitae
D. Lex Rei Sitae; Mobilia Sequuntur Personam
11. Tax Item 1 Personal or Community Tax
Tax Item 2 Tangible Personal Property
A. Mobilia Sequuntur Personam; Lex Rei Sitae
B. Mobilia Sequuntur Sitae; Lex Rei Personam
C. Lex Rei Personam; Mobilia Sequuntur Sitae
D. Lex Rei Sitae; Mobilia Sequuntur Personam
12. The power of assessment and collection is vested upon the __________.
A. Department of Finance C. Bureau of Customs
B. Bureau of Internal Revenue D. Local Government Unit
13. Statement 1 Tax laws are not political in nature (of relating to people) but deemed civil in nature
(of relating to the government).
Statement 2 One scope of taxation is comprehensive which means that taxation is considered
the strongest power of the state.
A. Only Statement 1 is correct. C. Both statements are correct.
B. Only Statement 2 is correct. D. Both statements are incorrect.
14. __________ refers to the theory of taxation where taxes are paid in order for the government to
have a motive power to activate and operate its services.
A. Lifeblood Theory C. Benefits-Protection Theory
B. Necessity Theory D. Answer Not Given
15. Statement 1: Household → Savings → Bank → ______________ → Business Firms
Statement 2: Household → Taxes → Government → ______________ → Business Firms
A. Borrowing; Building C. Infrastructures; Lending
B. Lending; Infrastructures D. Building; Borrowing

FREE VERSE

Based on the illustration by Roni Santiago (2018), provide significant reviews and insights applying
the theories and principles of taxation.

“
Gawin mo hindi dahil kailangan pero
dahil gusto mong matuto at patuloy
mong ginugusto. Kaya mo yan!