1. hose restrictions on the exercise of the power of taxation that are found in the constitution or implied from its provisions

a.

theoretical justice

c.

inherent limitations

b.

legislative in character

d.

constitutional limitations

1. Which of the following statements is not correct?

a.

Taxes may be imposed to raise revenue or to provide disincentives to certain activities within the state

b.

The state can have the power of taxation even if the Constitution does not expressly give it the power to tax

c.

For the exercise of the power of taxation, the state can tax anything at any time

d.

The power of taxation in the Philippine Constitution are power and not limitations on taxing powers

1. There can be no tax unless there is a law imposing that tax is consistent with the principle of

a.

uniformity of taxation

b.

due process of law

c.

non delegation of the power to tax

d.

the power of taxation is very broad and the limitation is the sense of responsibility of the members of the legislature to their constituents

1. The City Council passed an ordinance imposing an occupation tax on an air-conditioning technician. Conde is the only person with such occupation in the city. He challenged the validity of the ordinance as being discriminatory since he is the only one adversely affected.

a.

The contention of Conde is tenable

b.

The ordinance is unconstitutional because Conde is denied of his right to equal protection of the law.

c.

The contention of Conde is not justified because the rule on uniformity is not violated considering that the ordinance would also be imposed on all air-conditioning technician who may come within the jurisdiction of the city

d.

The issue on validity or invalidity of the ordinance should be set aside