Practice question
Why are taxes not treated simply as ordinary contractual debts for compensation?
- They are always voluntary
- They arise only from gifts
- They arise from law and public duty rather than an ordinary consensual bargain
- They belong personally to the collector
- They have no public purpose
Legal references
- https://lawphil.net/judjuris/juri1988/jun1988/gr_l-67649_1988.html — Francia v. IAC, G.R. No. L-67649, June 28, 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
- https://lawphil.net/judjuris/juri1963/jun1963/gr_l-18994_1963.html — Domingo v. Garlitos, G.R. No. L-18994, June 29, 1963, main opinion
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