Answer the crossword based from what you understood about the discussion.

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Across
  1. 2. of internal revenue - government agency in charge of tax collection
  2. 3. tender - comprises the coins and notes
  3. 5. taxes - taxes imposed by LGU's
  4. 9. contribution - tax is voluntary
  5. 11. amnesty - an absolute forgiveness by the State of the taxpayer's liability
  6. 14. taxes - taxes created by law-makers
  7. 15. tax - tax imposed on real property
  8. 16. adequacy - total revenue of the government must be sufficient to answer for the costs of public expenditure
  9. 17. - illegal means of escape
  10. 18. - use of tax saving devices sanctioned by law to escape liability
  11. 20. tax - tax that is charged on the "performance of an act, enjoyment of a privilege
Down
  1. 1. - process of raising income to defray the expenses of the government
  2. 4. purpose - purpose of taxation
  3. 6. - law making body
  4. 7. - escape by granting immunity
  5. 8. valorem - according to value
  6. 10. - also known as Ability to Pay principle
  7. 12. objectives - taxes on cigarettes
  8. 13. - cannot shift/pass the burden to another person
  9. 19. - type of tax that cannot be shifted