midterm Flashcards
are the enforced proportional contributions from persons and property, levied by the state by virtue of its sovereignty, for the support of the government and for all public needs
taxes
derives from the unavoidable obligation of the government to protect the people and extend them benefits in the form of public projects and services.
importance of taxes/taxation
true or false: The obligation to pay taxes is not based on
contract.
true
true or false: The power of taxation reaches even
the citizen abroad and his income
earned from sources outside the
State.
TRUE
it occurs when additional taxes are laid on
the same subject by the same taxing jurisdiction
during the same taxing period and for the same
purpose.
double taxation
refers to “ that body of rules and maxims in accordance with which the powers of sovereignty are habitually exercised.
constitution
a written instrument enacted by direct action of the people by which the fundamental powers of the government are established, limited and defined, and by which those powers are distributed among the several departments for their safe and useful exercise for the benefit of the body politic.” - justice malcolm
constitution
true or false: The Constitution is the basic and paramount law to which all other laws must conform and to which all persons, including the highest officials of the land, must defer
true
3 classifications of constitution
written/unwritten, conventional/cumulative, rigid/flexible
is one
whose precepts are embodied
in one document or set of
documents.
written constitution
s consist of rules which have not been integrated into a single, concrete form but are scattered in various sources, such as statutes, judicial decisions, commentaries of publicists, customs and traditions.
unwritten consitution
is an enacted constitution, formally “struck off” at a definite time and place following a conscious or deliberate effort taken by a constituent body or ruler.
conventional constitution
is the result of political evolution, not inaugurated at any time but changing by accretion rather by systematic method.
cumulative constitution
is one
that can be amended
only by a formal and
usually difficult process
rigid constitution
is one that
can be changed by
ordinary legislation.
flexible constitution`
A good written constitution
must be:
broad, brief, definite
It must be\_\_\_\_\_\_\_ not only because it provides for the organization of the entire government and covers all persons and things within the territory of the State but more so because it is supposed to embody the past, reflect the present and to anticipate the future.
broad
It must be \_\_\_\_\_\_ and confine itself to basic principles to be implemented with legislative details more adjustable to change and easier to amend.
brief
It must be clear or _____
to avoid confusion and
divisiveness among the
people.
definite
A good written constitution
contains three essential
substantive parts.
constitution of liberty, constitution of government, constitution of sovereignty
consists of prescriptions setting forth the fundamental civil and political rights of the citizens and imposing limitations on the powers of the government as a means of securing the enjoyment of those rights. ● These are found in Article II, III, IV, V and XII.
constitution of liberty
consists of series of provisions outlining the organization of the government, enumerating its powers, laying down certain rules relative to its administration, and defining the electorate. These are found in Articles VI to XI
constitution of government
consists of the provisions pointing out the mode or procedure in accordance with which formal changes in the fundamental law may be brought. ● These are found in Article XVII.
constitution of sovereignty
is membership in a political community with all its rights and
responsibilities. Whether natural-born or naturalized, this status
confers upon the individual certain prerogatives which may be
denied the alien.
citizenship
methods of acquiring citizenship
birth, naturalization, mixed marriage
The most common method of acquisition of citizenship, either
under the jus sanguinis or the jus soli.
birth`
Citizenship is conferred under the
first principle by virtue of blood relationship
jus sanguinis