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Jenny Mae Juan Laws on Taxation

I. a.) Taxation is a symbiotic relationship because the state and the citizens are both interdependent to each other of their existence. In exchange for the protection that the citizens get from the government, taxes are paid. b.) Taxes are the lifeblood of the government because a state would not survive without the tax paid by the citizens. Their primary purpose is to generate funds for the State to finance the needs of the citizenry and to advance the common weal. c.) Taxation or the power to tax is an attribute to sovereignty Taxation is inherent in sovereignty and it exists independently of and even if not provided by, the Constitution. The importance of taxation as an attribute of sovereignty is based on the basic concepts that taxes constitutes the lifeblood of the nation and are greatly needed to support the Government and its widely expanding services to the people. d.) Taxes are personal because it is typically collected on a pay-as-you-earn basis, with corrections at the end of the year for over payments and under payments. Personal taxes are taxes of fixed amount upon all persons of a certain class within the jurisdiction of the taxing power without regard to the amount of their property or occupations or businesses in which they may be engaged in.

II. a.) Taxes are always payable in money because the state always deducts an amount of money from your income to have funds. b.) The power to tax is the power to destroy In the case of Churchill, et al. vs Concepcion (34 Phil 969) it has been ruled that: The power to impose taxes is one so unlimited in force and so searching in extent so that the courts scarcely venture to declare that it is subject to any restriction whatever, except such as rest in the discretion of the authority which exercise it. No attribute of sovereignty is more pervading, and at no point does the power of government affect more constantly and intimately all the relations of life than through the exaction made under it. And in the notable case of McCulloch vs Maryland, Chief Justice Marshall laid down the rule that the power to tax involves the power to destroy.

According to an authority, the above principle is pertinent only when there is no power to tax a particular subject and has no relation to a case where such right to tax exists. This opt-quoted maxim instead of being regarded as a blanket authorization of the unrestrained use of the taxing power for any and all purposes, irrespective of revenue, is more reasonably construed as an epigrammatic statement of the political and economic axiom that since the financial needs of a state or nation may outrun any human calculation, so the power to meet those needs by taxation must not be limited even though the taxes become burdensome or confiscatory. To say that the power to tax is the power to destroy is to describe not the purposes for which the taxing power may be used but the degree of vigor with which the taxing power may be employed in order to raise revenue. While taxation is said to be the power to destroy, it is by no means unlimited. It is equally correct to postulate that the power to tax is not the power to destroy while the Supreme Court sits, because of the constitutional restraints placed on a taxing power that violated fundamental rights. In the case of Roxas, et al vs CTA (April 26, 1968), the SC reminds us that although the power of taxation is sometimes called the power to destroy, in order to maintain the general publics trust and confidence in the Government, this power must be used justly and not treacherously. The Supreme Court held: The power of taxation is sometimes called also the power to destroy. Therefore it shou ld be exercised with caution to minimize injury to the proprietary rights of a taxpayer. It must be exercised fairly, equally and uniformly, lest the tax collector kill the hen that lays the golden egg. And, in order to maintain the general public trust and confidence in the Government this power must be used justly and not treacherously. c.) The power to tax is a constitutional grant No. The power of taxation is inherent in sovereignty as an incident or attribute thereof, being essential to the existence of every government. It can be exercised by the government even if the Constitution is entirely silent on the subject. Constitutional provisions relating to the power of taxation do not operate as grants of the power to the government. They merely constitute limitations upon a power which would otherwise be practically without limit. While the power to tax is not expressly provided for in our constitutions, its existence is recognized by the provisions relating to taxation. d.) the power of taxation is likewise the power of regulation because taxation is no longer envisioned as a measure merely to raise revenue to support the existence of the government. Taxes may be levied