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    Taxation Audio Lectures

    Uploaded by

    Clarisse Ann Miranda
    Taxation is exercised by the legislature for the purpose of raising revenue to support the government. The legislature has the power to determine the subject matter being taxed, the purpose of taxation, and the manner and means of collection. While taxation is a legislative function, some powers like determining tax rates can be delegated to administrative agencies, as long as the core legislative responsibilities are not abdicated. Taxation is imposed through a legitimate exercise of state power to fund public services from which all citizens benefit.

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    Taxation Audio Lectures

    Uploaded by

    Clarisse Ann Miranda
    451 views2 pages
    Taxation is exercised by the legislature for the purpose of raising revenue to support the government. The legislature has the power to determine the subject matter being taxed, the purpose of taxation, and the manner and means of collection. While taxation is a legislative function, some powers like determining tax rates can be delegated to administrative agencies, as long as the core legislative responsibilities are not abdicated. Taxation is imposed through a legitimate exercise of state power to fund public services from which all citizens benefit.

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    Taxation is exercised by the legislature for the purpose of raising revenue to support the government. The legislature has the power to determine the subject matter being taxed, the purpose of taxation, and the manner and means of collection. While taxation is a legislative function, some powers like determining tax rates can be delegated to administrative agencies, as long as the core legislative responsibilities are not abdicated. Taxation is imposed through a legitimate exercise of state power to fund public services from which all citizens benefit.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    451 views2 pages

    Taxation Audio Lectures

    Uploaded by

    Clarisse Ann Miranda
    Taxation is exercised by the legislature for the purpose of raising revenue to support the government. The legislature has the power to determine the subject matter being taxed, the purpose of taxation, and the manner and means of collection. While taxation is a legislative function, some powers like determining tax rates can be delegated to administrative agencies, as long as the core legislative responsibilities are not abdicated. Taxation is imposed through a legitimate exercise of state power to fund public services from which all citizens benefit.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 2

    Taxation

    1.
    2.
    3.
    4.

    Local taxation barangay, municipal, city


    National taxation
    How do we impose tax?
    General principles in local and national tax are
    basically the same
    5. What is taxation exercised by legislature for
    purpose of raising revenue
    6. From the definition, power of the state together
    with power of einent domain and police power
    these three are powers of legislature.
    7. All tariff bills must originate from lower house
    8. What does the legislature exercise? Ano ba ang
    kanyang mga areas? SUBJECT MATTERS TO BE
    TAXED, PURPOSE OF TAX, always presumed that
    tax for public purpose sya. , some tariff bills
    provides speicfiacally for purpose, without express
    prov that it is for public purpose, public pa din sya
    ang presumption
    9. Magkano ba ang amount and rate of tax?
    10.
    Manner and ways of collection
    11.
    Remedies of tax payer in case of non
    payment
    12.
    From definition, it is exercised by the
    legislature
    13.
    Provides for the following : subject matter,
    purpose, means and ends of collection
    14.
    When leg exercised manner of tax, g back to
    two aspects of taxation act of levy, act of
    collection
    15.
    If it is legislative in character, can legistlaute
    deligate?
    16.
    yes. First is flexible tariff.
    17.
    Delegation in admin agencies bureau of
    internal rev, dept of agri on tariff duties (only the
    mechanical acts of collection )

    18.
    Delegation in favor of local government
    units used to be treated as an exception to
    delegability to tax power. Inherent power na lang
    sya hindi na delegated.
    19.
    Exercised by legislature legislative in
    character bills and laws
    20.
    What can legislature provides? Subject
    matter, manner way, amount.
    21.
    Isnt is legislative in character, can it be
    delegated? NO. exception : yung tatlo, president
    bla bla.
    22.
    Exercised for purpose of raising revenues :
    lahat ng taxes collected are forming part of public
    funds. They forms part of national treasury.
    23.
    Every year the congress should approve the
    general appropriation act24.
    For purposes of raising revenue , walang
    public funds, government walang funds to support
    itself.
    25.
    1. Benefit theory ;necessity theory
    26.
    these are the justification why the
    government should collect tax
    27.
    for promotion of general welfare. Di dapat
    direct proportion lang.
    28.
    Purpose of taxation : reduction of
    inequality. Bla bla
    29.
    What are the importance tariff- in order to
    protect locally products
    30.
    For regulation din ito. The pp is exercised in
    aid of taxing power, and sometimes other way
    around.
    31.
    Non- rev purpose naachieve, when tax is
    collected, when tax is imposed. Nag increase,
    meron pa din priveleges and purposes.
    32.
    Progressive tayo. Higher income, higher tax
    33.
    Apportion the burden
    34.
    Tax payable in money. Payable in legal
    tender. Generally payable in money payable in

    cash or legally tender. Exception : if law provides :


    tax credit certificate
    35.
    At the time of imposition and at the time of
    disposition taxes dapat for public purpose in
    exercise of taxing power
    36.
    Imposed on personos, prop, excises, priv,
    rights within territorial taxing jurisidcition.
    37.
    Fiscal adequacy fiscal pera , adequacy
    sakto.
    38.
    Fiscal adequacy- tax system dapat enough
    to support itself.
    39.
    How to distinguish and compare tax sa
    ibang klase ng terminologies.
    40.
    Tax and licensee
    41.
    There are instances that an imposition both
    regulation and raising of revenue are achieved,

    how will we determine? If tax or licensee. Primary


    purpose is raise revenue even if incidental to
    regulate TAX ; if purpose is to regulate : licensee.
    Doesnt change its color dahil lang sa presence ng
    other purpose
    42.
    How to distinguish tax from toll.
    43.
    Tax and special assessment
    44.
    Tax payer are not debtors and creditors of
    each other
    45.
    Does not arise from contract and tax kaya di
    pwede subject to compensation (indebtedness
    and tax)
    46.
    Inherent limitation :
    change

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