Module 1

Question 1

is the inherent power of the sovereign, exercised through the legislature, to impose burdens upon subjects and objects within its jurisdiction for the purpose of raising revenues to carry out the legitimate objects of government.

Answer 1

Taxation

Question 2

are the enforced proportional contributions from persons and property levied by the law-making body of the State by virtue of its sovereignty for the support of the government and all public needs.

Answer 2

Taxes

Question 3

3 INHERENT POWERS OF THE STATE

Answer 3

1. Police Power
2. Eminent Domain
3. Taxation

Question 4

It is the inherent and plenary power of the state which enables it to prohibit all that is hurtful to the comfort, safety and welfare of society.

Answer 4

Police Power

Question 5

is the inherent right of the State to condemn private property to public use upon payment of just compensation. It is also known as the power of expropriation.

Answer 5

Eminent domain

Question 6

It is 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.

Answer 6

Taxation

Question 7

Taxes are the lifeblood of the government and so should be collected without unnecessary hindrance. (Commissioner of Internal Revenue vs. Algue; GR No. L-28896; Feb. 17, 1988)

Answer 7

Lifeblood Theory

Question 8

This theory suggest that a government cannot continue without the means of paying for its existence; hence, it has the right to compel all citizens and property within its power to contribute for the same purpose. (71 Am. jur. 2d 346).

Answer 8

Necessity Theory

Question 9

This theory bases the power of the State to demand and receive taxes on the reciprocal duties of support and protection.

Answer 9

Benefits Received Principle / Doctrine of Symbiotic Relationship