Life Blood Doctrine

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LIFEBLOOD DOCTRINE

> Taxes are the lifeblood of the nation

•> Without revenue raised from taxation, the government will not survive,

resulting in detriment to society. Without taxes, the government would be

paralyzed for lack of motive power to activate and operate it.

(CIR vs. ALGUE)

•> Taxes are the lifeblood of the government and there prompt and certain

availability is an imperious need.

•> Taxes are the lifeblood of the nation through which the agencies of the

government continue to operate and with which the state effects its functions

for the benefit of its constituents

BENEFITS RECEIVED PRINCIPLE

(CIR vs. ALGUE)•Despite the natural reluctance to surrender part of ones hard earned income

to the taxing authority, every person who is able to must contribute his share

in the running of the government.

•The government is expected to respond in the form of tangible or intangible

benefits intended to improve the lives of the people and enhanced their

material and moral values.

•In return for his contribution, the taxpayer receives the general advantages

and protection which the government affords the taxpayer and his property.

One is compensation or consideration for the other. Protection for support and

support for protection.

However, it does not mean that only those who are able to

pay taxes can enjoy the privileges and protection

given to a citizen by the government.

LORENZO vs. POSADAS

•> The only benefit to which the taxpayer is entitled is that derived form the

enjoyment of the privileges of living in an organized society established and

safeguarded by the devotion of taxes to public purpose. The government

promises nothing to the person taxed beyond what maybe anticipated from

an administration of the laws for the general good.

•> Taxes are essential to the existence of the government. The

obligation to pay taxes rests not upon the privileges enjoyed by or the

protection afforded to the citizen by the government, but upon the necessity

of money for the support of the State. For this reason, no one is allowed to

object to or resist payment of taxes solely because no personal benefit to him

can be pointed out as arising from the tax.

PURPOSES OF TAXATION

PRIMARY

-To raise revenue in order to support the government

SECONDARY

1)Used to reduce social inequality

2)Utilized to implement the police power of the State

3)Used to protect our local industries against unfair competition

4)Utilized by the government to encourage the growth of local industries

3 Inherent Powers of the State:

1. Police Power;

2. Power of Eminent Domain or Power of Expropriation; and

3. Power of Taxation

Purpose:

1. for public good or welfare - Police Power

2. for public use - Power of Eminent Domain

3. for revenu - Power of Taxation

1. POLICE POWER is the power of promoting the public welfare by restraining and regulating the use of both liberty and property of all the people. It is considered to be the most all-encompassing of the three powers. It may be exercised only by the government. The property taken in the exercise of this power is destroyed because it is noxious or intended for a noxious purpose.

It lies primarily in the discretion of the legislature. Hence, the President, and administrative boards as well as the lawmaking bodies on all municipal levels, including the barangay may not exercise it without a valid delegation of legislative power. Municipal governments exercise this power by virtue of the general welfare clause of the Local Government Code of 1991. Even the courts cannot compel the exercise of this power through mandamus or any judicial process.

Requisites of a valid police measure:

(a.) Lawful Subject – the activity or property sought to be regulated affects the public welfare. It requires the primacy of the welfare of the many...
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