Taxes are assessed for the purpose of generating revenue to be used

for public needs. Taxation itself is the power by which the State raises revenue to defray the expenses of government. A jurist said that a tax is that we pay for civilization. In our jurisdiction, which of the following statements may be erroneous? Explain your choice.


a.  Taxes are pecuniary in nature.


b.  Taxes are enforced contribution.


c.  Taxes are imposed on persons and property within the territorial jurisdiction of a State.


d.  Taxes are levied by the executive branch of the government.


e.  Taxes are assessed according to a reasonable rule of apportionment