12 Questions
What is the scope of the power of Congress in terms of taxation?
It covers persons, businesses, activities, professions, rights and privileges
What does the 'necessity theory' state about the power of taxation?
It proceeds on the theory that the existence of government is a necessity
Why are taxes considered the 'lifeblood' of the government?
Taxes are an imperious need for the government's survival
What can the court review regarding taxation according to the text?
The legality and constitutionality, but not the reason or wisdom behind imposing taxes
What is the primary character of taxes according to the text?
General Payable in Money
Who has the veto power over tax bills from Congress?
The President
What is the meaning of 'Incidence of Taxation' as mentioned in the text?
The burden of paying taxes
What is the role of the Bureau of Internal Revenue (BIR) mentioned in the text?
Collecting taxes from taxpayers
Which of the following is NOT one of the canons of taxation?
Non-imprisonment of Poll Tax
According to the canons of taxation, which principle suggests that rich individuals should pay more taxes than the poor?
Theoretical justice / Equality in tax
Which rule states that tax outside the situs (place of taxation) is invalid?
Situs of Tax Rule
Which limitation of taxation exempts government from taxation?
Exemption of Government for Taxation
Study Notes
Congress's Power of Taxation
- Congress has the power to tax, which is essential for the government's existence.
- The 'necessity theory' states that the power of taxation is necessary for the government's survival.
Characteristics of Taxes
- Taxes are considered the 'lifeblood' of the government, implying that they are essential for its functioning.
- The primary character of taxes is that they are compulsory contributions.
Judicial Review of Taxation
- The court can review the constitutionality of taxation, ensuring that it aligns with the Constitution.
Checks and Balances in Taxation
- The President has the veto power over tax bills from Congress.
Incidence of Taxation
- The incidence of taxation refers to the point at which the burden of the tax is ultimately borne.
Role of the Bureau of Internal Revenue (BIR)
- The BIR is responsible for the administration and collection of taxes.
Canons of Taxation
- The canons of taxation are principles that guide the taxation process.
- One of the principles suggests that rich individuals should pay more taxes than the poor, according to the concept of 'ability to pay'.
- The canon that is NOT one of the canons of taxation is not specified in the provided text.
- The rule that states that tax outside the situs (place of taxation) is invalid is known as the 'situs rule'.
- The limitation of taxation that exempts government from taxation is known as the 'intergovernmental immunity doctrine'.
Explore the comprehensive and unlimited scope of the power of the Congress, particularly in the context of taxation. Understand the plenary and supreme nature of this power and its significance in government functions.
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