Enumeration

Question 1

What are the 3 taxation in tax environment?

Answer 1

As a state power
As a state process
As a model of cost distribution

Question 2

What are the theories of cost allocation 2

Answer 2

Benefit received theory
Ability to pay theory

Question 3

Aspect of the ability to pay theory 2

Answer 3

Vertical equity
Horizontal equity

Question 4

Give the 3 inherent power of the state

Answer 4

Police power
Eminent domain
Taxation power

Question 5

What are the 2 purpose or objective of taxation

Answer 5

Primary purpose
Secondary purpose

Question 6

Theory of taxation give 3

Answer 6

Necessity theory
The benefits protection theory
Lifeblood doctrine

Question 7

Give the stages or process of tax (LAP) 3

Answer 7

Levy or imposition
Assessment and collection
Payment of tax

Question 8

Basic principles of a sound tax system 3

Answer 8

Fiscal adequacy
Administrative feasibility
Theoretical justice

Question 9

Limitations of taxation power 2

Answer 9

1. Inherent limitations
2. Constitutional limitations on the taxing power

Question 10

What are the classification of tax 5

Answer 10

1. According to subject matter
2. According to who bears the burden
3. According to determination of amount
4. According to purpose
5. According to jurisdiction/scope or authority