Philippine Bar review · Question

Practice question: Concept, Nature, Purpose, and Basis of Taxation

Multiple Choice Easy

Practice question

What basic governmental purpose is served by taxation?
  1. Financing public functions and needs
  2. Guaranteeing every business a profit
  3. Replacing all criminal laws
  4. Distributing public revenue solely as private gifts
  5. Requiring a separate service contract with every taxpayer

Legal references

  • CIR v. Algue, GR L-28896, February 17 1988, main decision: https://lawphil.net/judjuris/juri1988/feb1988/gr_l-28896_1988.html
  • Planters Products v. Fertiphil, GR166006, March14 2008, main decision: https://lawphil.net/judjuris/juri2008/mar2008/gr_166006_2008.html
  • 1987 Constitution, Article III Sections 1 and 20, Article VI Sections 24 and 28, Article X Section 5: https://lawphil.net/consti/cons1987.html

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