Practice question
A taxpayer argues that paying taxes requires the government to deliver an individually equal-value service directly to that taxpayer before payment becomes due. Which is correct?
- Tax is always a negotiated retail purchase
- Only taxpayers using roads owe tax
- Every tax must match an individual invoice for services
- Government must first sign a private contract
- Taxes support collective public functions; an individual quid pro quo is not generally a condition
Legal references
- https://lawphil.net/judjuris/juri1988/feb1988/gr_l-28896_1988.html — CIR v. Algue, Inc., G.R. No. L-28896, February 17, 1988, main opinion
- https://lawphil.net/judjuris/juri1998/aug1998/gr_125704_1998.html — Philex Mining v. CIR, G.R. No. 125704, August 28, 1998, main opinion
Answer this question in flashcards to review your response and continue practicing.