Administrative Feasibility;The tax should be clear to the taxpayer, not unduly burdensome and discouraging to business, convenient as to time and manner of payment, and capable of enforcement by competent public officials. Taxation is a power inherent in every sovereign state to impose a change or burden upon persons, properties or rights, to raise revenues for the use and support of the government and enable it to discharge its appropriate functions (Am. Jur.). That which is imposed is called tax. Which of the following statement is not correct? Which of the following statement is not correct? (a) Taxes may be imposed to raise revenues or to provide disincentives to certain activities within the state; (b) The state can have the power of taxation even if the Constitution does not expressly give it the power to tax; (c) For the exercise of the power of taxation, the state can tax anything at anytime; (d) The provisions of taxation in the Philippine Constitution are grants of power and not limitations on taxing powers. Answer: d