Practice question
Congress enacts a tax funding general public services. A business challenges it solely because the business expects less personal benefit than it will pay, and because it prefers a different spending program. Assume competent enactment and compliance with all other constitutional and statutory requirements. What is the best answer?
- The tax fails whenever a payer values services below its tax bill
- The tax fails unless every payer selects the expenditure
- The tax is valid only if no business objects
- Public purpose requires a separate contract with each payer
- The objections do not establish invalidity; valid taxation does not require a matching individual return or unanimous policy preference
Legal references
- 1987 Constitution, Article III Sections 1 and 20, Article VI Sections 24 and 28, Article X Section 5: https://lawphil.net/consti/cons1987.html
- Planters Products v. Fertiphil, GR166006, March14 2008, main decision: https://lawphil.net/judjuris/juri2008/mar2008/gr_166006_2008.html
- CIR v. Algue, GR L-28896, February 17 1988, main decision: https://lawphil.net/judjuris/juri1988/feb1988/gr_l-28896_1988.html
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