Practice question
A taxpayer refuses a valid tax because she did not personally use a newly funded public hospital. Is that fact alone a defense?
- Yes, taxes are prices for individually selected services
- Yes, each taxpayer must consent to each project
- Yes, every tax requires equal personal use
- No; a valid public tax is not conditioned on the taxpayer's personal use of each funded service
- No, because taxpayers have no legal protections at all
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
Answer this question in flashcards to review your response and continue practicing.