Practice question
Explain whether constitutional uniformity in taxation prevents all distinctions between taxpayers or taxable subjects. Use a short example of a relevant distinction and identify the limit on legislative classification.
Legal references
- Sison v. Ancheta, G.R. No. L-59431, July 25, 1984, main opinion: https://lawphil.net/judjuris/juri1984/jul1984/gr_l-59431_1984.html
- 1987 Constitution, Article VI, Section 28(1): https://lawphil.net/consti/cons1987.html
Answer this question in flashcards to review your response and continue practicing.