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Taxation Reviewer

Taxes are compulsory contributions imposed by a government to fund public expenditures. They are levied on individuals and property according to certain rules of apportionment. Taxes are not dependent on the consent of the taxpayer and are instead enforced obligations created by law to support the government and public needs. Failure to pay taxes can result in civil liability for the delinquent taxpayer and criminal liability for non-payment.

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Paul Romeo Polloso
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29 views1 page

Taxation Reviewer

Taxes are compulsory contributions imposed by a government to fund public expenditures. They are levied on individuals and property according to certain rules of apportionment. Taxes are not dependent on the consent of the taxpayer and are instead enforced obligations created by law to support the government and public needs. Failure to pay taxes can result in civil liability for the delinquent taxpayer and criminal liability for non-payment.

Uploaded by

Paul Romeo Polloso
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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1AkA1ICN ls Lhe power by whlch Lhe

soverelgn Lhrough lLs lawmaklng body ralses


revenue Lo defray Lhe necessary expenses of
governmenL
1AkLS are Lhe enforced proporLlonal
conLrlbuLlons from persons and properLy levled
by Lhe lawmaklng body of Lhe SLaLe by vlrLue of
lLs soverelgnLy for Lhe supporL of Lhe
governmenL and publlc needs
Character|st|cs]Attr|butes of taxes
a Lax ls a forced charge lmposlLlon or
conLrlbuLlon and as such lL operaLes
whlch means LhaL lL ls ln no way dependenL on
Lhe wlll or conLracLual assenL express or
lmplled of Lhe person Laxed 1hey are noL
conLracLs buL poslLlve acLs of Lhe gov'L
b lL ls a pecunlary burden payable ln
money(backpay cerLlflcaLes eLc )
c lL ls levled by Lhe leglslaLlve body of Lhe SLaLe
because Lhe Laxlng power ls pecullarly and
excluslvely leglslaLlve ln characLer 1axes are
obllgaLlons creaLed by law
d lL ls assessed ln accordance wlLh some
reasonable rule of apporLlonmenL
e lL ls lmposed by Lhe SLaLe on persons
properLy or servlces wlLhln lLs [urlsdlcLlon
f lL ls levled for a publlc purpose
g lL ls personal Lo Lhe Laxpayer
h lnherenL ln every sLaLe
1ax creaLes clvll llablllLy on Lhe parL of a
dellnquenL Laxpayer and nonpaymenL Lhereof
creaLes crlmlnal llablllLy
IIL8CCD DCC1kINL Laxes are lmporLanL
because Lhey are Lhe llfeblood of Lhe
governmenL and so should be calculaLed
wlLhouL unnecessary hlndrance Lhelr prompL
and ceraln avallablllLy ls an lmperlous need

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