Practice question
What is the central rationale of the lifeblood doctrine?
- Taxes are purely optional gifts
- Government needs tax revenue to perform its functions
- Taxes eliminate every private right
- Only corporations need public services
- Taxation exists only to punish
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
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