TAMN01

• What is the power of the government to enforce mandatory contributions from the people called?


  Power of taxation
• What are the inherent powers of the state?

  Taxation, police power, and eminent domain
• Do inherent powers require express conferment by the Constitution?

  No, they do not require express conferment
• When do inherent powers of the state come into being?

  When the state comes into being
• What is police power?

  Regulating liberty and property for welfare
• Who can exercise police power?

  Only the government
• What does eminent domain enable the state to do?

  Forcibly acquire private property for public use
• What must the state provide when exercising eminent domain?

  Just compensation
• What is the power of taxation used for?

  To enforce contributions for government support
• Why is taxation considered the strongest of all state powers?

  It is essential for raising revenue
• According to Prof. Cooley, how is taxation levied?

  By virtue of the state's sovereignty
• What does the term 'taxation' express?

  The sovereign power to raise revenue
• When does the power of taxation commence?

  When a state is born
• What is a tax?

  An enforced contribution for public purposes
• What does tax law provide for?

  Assessment and collection of taxes
• What are the two-fold nature and inherent attributes of the power of taxation?

  • Inherent attribute of sovereignty
  • Essential for government sustenance
  • Possessed without express conferment
  • Required for defraying public expenses
• What is the purpose of taxation?

  To support the government and public needs
• What power does the Constitution of the Republic of the Philippines confer upon Congress?

  The power to lay duties, taxes, and excises
• Why is the power to impose taxes considered a legislative power?

  Because it cannot be exercised by the executive or judicial branches
• Who cited Cooley regarding the power to impose taxes?

  Nague
• How does tax differ from customs duties?

  Tax includes all impositions; customs duties are specific
• What are customs duties imposed on?

  Goods imported into or exported from a country
• What does tariff refer to?

  A book of rates with corresponding duties
• What is the primary purpose of taxation?

  To provide revenue for government operations
• Why are taxes considered the lifeblood of the government?

  They enable government agencies to operate
• What is the underlying principle of necessity in taxation?

  Government maintenance is essential
• What is a regulatory purpose of taxation?

  To stabilize and modernize threatened industries
• What are the primary agencies of the government tasked to generate revenue?

  • Bureau of Internal Revenue
  • Bureau of Customs
  • Bureau of Local Government Finance
• Under which group do the Bureau of Customs and Bureau of Internal Revenue operate?

  Revenue Operations Group of the Department of Finance
• What is the section number of EO 127 that mentions the BOC and BIR?

  Section 12
• What power does the Constitution of the Republic of the Philippines confer upon Congress?

  Power to lay duties, taxes, and excises
• Why can the power to impose taxes not be exercised by the executive or judicial branches?

  It is a legislative power
• Who cited Cooley regarding the power to impose taxes?

  Nague
• How is tax defined in relation to customs duties?

  Tax is a broader term including customs duties
• On what are taxes imposed compared to customs duties?

  Taxes are on various subjects; customs duties on goods
• What does a tariff refer to?

  A book of rates with corresponding duties
• What is the primary purpose of taxation?

  To generate revenue for government operations
• What is the underlying principle of necessity in taxation?

  Government existence requires taxation
• What is a regulatory purpose of taxation?

  To stabilize and rehabilitate threatened industries
• What are the primary agencies of the government tasked to generate revenue?

  • Bureau of Internal Revenue
  • Bureau of Customs
  • Bureau of Local Government Finance