Practice question
A business accepts that taxation finances government but asserts that the State must show a direct, peso-for-peso personal benefit before collecting its valid tax. It also argues that government may ignore collection safeguards whenever expenditure needs are high. Which combined assessment is correct?
- Both propositions follow from the lifeblood doctrine
- Only the claimed power to ignore safeguards is correct
- Neither proposition is correct: taxation supports public needs without a matching personal return, and collection must comply with law
- Both propositions are correct if the business has low profits
- The validity of taxes depends entirely on the collector's discretion
Legal references
- CIR v. Algue, GR L-28896, February 17 1988, main decision: https://lawphil.net/judjuris/juri1988/feb1988/gr_l-28896_1988.html
- Planters Products v. Fertiphil, GR166006, March14 2008, main decision: https://lawphil.net/judjuris/juri2008/mar2008/gr_166006_2008.html
- 1987 Constitution, Article III Sections 1 and 20, Article VI Sections 24 and 28, Article X Section 5: https://lawphil.net/consti/cons1987.html
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