[Constitutional Law 1] Attributes of the State - Power of Taxation Flashcards
True or False. The general rule for the power to tax is that it is a limited power on the State so that the welfare of the people may be preserved?
False. As a general rule, the power to tax is incident of sovereignty and is unlimited in its range, acknowledging in its very nature no limits, so that security against its abuse is to be found only in the responsibility of the legislature which imposes the tax on the constituency who are to pay it (Mactan Cebu International Airport v Hon Ferdinand J Marcos).
To whom is the power of taxation vested upon?
The power to tax is primarily vested in Congress.
Can local legislative bodies exercise the power to tax?
Yes, local legislative bodies may exercise the power to tax, pursuant to Sec. 5 Article X of the 1987 Constitution.
Sec. 5 Article X of the 1987 Constitution
Provides for the power of local government units to tax
Sec. 5 Art. X. CONST. Each local government unit shall have the power to create its own sources of revenues and to levy taxes, fees and charges subject to such guidelines and limitations as the Congress may provide, consistent with the basic policy of local autonomy, Such taxes, fees, and charges shall accrue exclusively to the local governments.
Who said that “the power to tax involves the power to destroy?”
US Supreme Court Justice Marshall
What does “strictissimi juris” mean?
Strictissimi juris is the doctrine or principle that the law shall be applied strictly against the person receiving the benefit and liberally in favor of the authoritative body imposing the law or granting the benefit. For example, in cases of tax exemptions, laws are construed strctissimi juris against the taxpayer and liberally in favor of the taxing authority (MCIAA vs Marcos).
Are the terms “Republic of the Philippines” and “National Government” interchangeable?
No the terms “Republic of the Philippines” and “National Government” are not interchangeable. The rformer is broader and synonymous with “Government of the Republic of the Philippipnes” which is defined by the Administrative Code of 1987 as “corproeate governmental entity through which the functions of government are exerised throughout the Philippines.” The latter on the other hand refers to “the entire machinery of central government, as distringuisehd from the different forms of local governments.”
True or false: “Taxes are the lifeblood of the nation.”
True
What is the primary purpose of taxation?
The primary purpose of taxation is to generate funds for the State to finance the needs of the citizenry and to advance the common weal.
Power of the state to promote public welfare by restraining and regulating the use of liberty and property.
Police Powers of the State
What kind of power of the state is used when the purpose is to generate revenue and regulation is merely incidental?
Power of Taxation
What kind of power of the state is used when the purpose is to regulate but there is still profit?
Police Powers of the State
The ____________ ordains that each of the three branches of government has exclusive cognizance of and is supreme in matters falling within its own constitutionally allocated sphere.
Principle of Separation of Powers
What is the logical corollary to the doctrine of separation of powers?
The doctrine of non-delegation of powers.
What is the latin maxim that expresses the doctrine of non-delegation of powers?
Potsestas delegata non delegari potest (what has been delegated cannot be delegated).
