Practice question
A taxpayer attacks a consumption tax solely by showing that this particular levy may consume a higher proportion of a low-income buyer's income than of a wealthy buyer's income. The taxpayer presents no other constitutional defect and argues that every individual tax must be progressive. Which response best states the constitutional system requirement discussed in Tolentino?
- Every consumption tax is unconstitutional regardless of the overall system.
- Every taxpayer must owe the same number of pesos under every levy.
- A regressive feature automatically eliminates Congress's taxation power.
- The Constitution directs Congress to evolve a progressive system; the asserted feature alone does not establish that every individual tax is constitutionally forbidden.
- The progressive-system clause authorizes administrative officials to ignore every enacted tax.
Legal references
- 1987 Constitution, Article VI Section 28(1): https://lawphil.net/consti/cons1987.html
- Tolentino v. Secretary of Finance, G.R. No. 115455 et al., August 25, 1994, main decision: https://lawphil.net/judjuris/juri1994/aug1994/gr_115455_1994.html
- Tolentino v. Secretary of Finance, October 30, 1995, main resolution: https://lawphil.net/judjuris/juri1995/oct1995/gr_115455_1995.html
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