Please choose the letter of the correct answer. Thank you! (explain if u can)

1. It refers to the place of taxation. It is the tax jurisdiction that has the power to levy taxes upon the tax object.

a.Impact of taxation

b. Incidence of taxation

c. Situs of taxation

d. Basis of taxation

2. The point at which tax is levied is also called:

A. Impact of taxation

B. Situs of taxation

C. Incidence of taxation

D. Assessment

3.The power to tax involves the power to destroy.

a.Holme's doctrine

b. Marshall doctrine

c. Lifeblood doctrine

d. Ability to pay theory

4.Taxation power may be used to build or encourage beneficial activities or industries by the grant of tax incentives.

a.Holme's doctrine

b. Marshall doctrine

c. Lifeblood doctrine

d. Ability to pay theory

5. This occurs when the same taxpayer is taxed twice by the same tax jurisdiction for the same thing.

a.Progressive system of taxation

b. Double taxation

c. Regressive system of taxation

d. None of the above

6. It refers to any act or trick that reduces or totally escapes taxes by any legally permissible means.

a.Tax evasion

b. Tax avoidance

c. Tax exemption

d. Tax amnesty

7. It refers to any act or trick that tends to illegally reduce or avoid the payment of tax.

a.Tax evasion

b. Tax avoidance

c. Tax exemption

d. Tax amnesty

8. It is a general or absolute pardon granted by the government for erring taxpayers to give them a chance to reform and enable them to have a fresh start to be part of a society with a clean slate.

a.Tax exemption

b. Tax amnesty

c. Tax condonation

9.All of these are secondary purposes of taxation except:

A. To reduce social inequality

B. To protect local industries

C. To raise revenue for the support of the government.

D. To encourage growth of local industries

10. This refers to the privilege or immunity from a tax burden which others are subject to:

A. Exclusion

B. Deduction

C. Tax holiday

D. Reciprocity

11. Which is not a legislative act:

A. Determination of the subject of the tax

B. Setting the amount of the tax

C. Assessment of the tax

D. Determining the purpose of the tax.

12. The constitutional exemption of religious or charitable institutions refers only to:

A. Real property tax

B. Income Tax

C. Property and income tax

D. Business tax

13. The Constitutional exemption of non-stock, non-profit educational institutions refers to:

A. Real property tax

B. Income Tax

C. Property & income tax

D. Business tax

14. This is a tax which imposes increasing rates as the tax base increase.

a. Progressive tax

b. Proportional tax

c. Regressive tax

d. Mixed tax

15. This refers to tax on persons who are residents of a particular territory.

a. Excise tax

b. Property tax

c. Poll tax

d. Ad valorem tax