Nature of Power of Taxation

Tax, Progressive tax, Separation of powers


- Joliever Villanueva

Hi Folks. Good morning! I’m Joliever Villanueva. for those who don’t know my names co’z I don’t know your names too.

Well’ going to discuss is about the NATURE OF POWER OF TAXATION.

- But First I want you to know the meaning of Sovereignty. Sovereignty in tagalong is Karapatang Mamahala. But how it relates to taxation?

- because.
1. The power of taxation is inherent in Sovereignty, it is essential or important to the existence of every government.

- But why? Why do you think it is important? Any guest?
- Where do you think the funds of the government came from to build schools, hospitals and roads?

Taxation is important because it is the source of the fund that being used to build the public establishments and services.

-Therefore, even though there’s no written law about the taxation the government can still impose taxes.

2. It is legislative in characters.

But if the taxation is implemented by the constitution the power of taxation is legislative in character. It cannot be exercised by the executive or judicial branch of the government.

-Which means only legislative branch of the government can impose the taxes. Yes the congress is the legislative branch of government can only tax,

The power to tax is also granted by the constitution to local government subject to such guidelines and limitations as provided by law.

3. It is subject to constitutional and inherent limitations.

The power of taxation is subject to certain limitations. Most of these limitations are specifically provided in the fundamental low or implied therefrom while the rest spring from of the taxing power itself.

- As we know guys here in the Philippines we have taxes but those taxes are guided by the fundamental law. Which means it also have limitations or grounds.

=Sir do you have anything to add or share with us regarding this topic?

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