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Power BB

No, this does not constitute double taxation. While Juan is paying taxes to both the BIR and the city of Manila, these are taxes imposed by different taxing authorities - the national government and the local government respectively - and for different purposes. Double taxation refers to additional tax by the same taxing jurisdiction during the same period and for the same purpose. Since the taxes here are imposed by different taxing entities, Juan cannot refuse to pay the local tax on the basis of double taxation.

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37 views24 pages

Power BB

No, this does not constitute double taxation. While Juan is paying taxes to both the BIR and the city of Manila, these are taxes imposed by different taxing authorities - the national government and the local government respectively - and for different purposes. Double taxation refers to additional tax by the same taxing jurisdiction during the same period and for the same purpose. Since the taxes here are imposed by different taxing entities, Juan cannot refuse to pay the local tax on the basis of double taxation.

Uploaded by

adiksayyuuuu
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Power

Max Weber, Georage Catlin, Robert A Dahl, Morgenthau etc


consider

Power as central to the study


of politics.
• Without power, it would be impossible for
the government to maintain law and order
to pursue policies for social, economic and
political development of the country.
An aspect of a relationship between 2 social
actors where one actor “A” can induce
or influence actor “B” to do something
in line with A's preferences when B
would not do that otherwise.
• Adapted from Robert Dahl

Definition…
• Five types of power:
• Force: The Coercive Power
• Wealth: The Reward Power
• Expertise: The Expert Power
• Position: The Legitimate Power
• Popular Support: The Referent Power

Sources of Power by:French and


Raven (1959)
• Force is probably the most easily
recognizable source of power.
• The follower’s belief that the leader
has the power to punish him for non-
compliance.

Force: The Coercive Power


• Political sociology - ‘patron-clientelism’.
• This is known as reward power and it is based
on the follower’s belief that the leader has
resources – benefits that will help the follower
in reaching his goals and meet his needs.

Wealth: The Reward Power


• Expertise has provided
individuals with power and
influence.
• “Knowledge is power”.
• Leader possesses superior
information and ability.

Expertise: The Expert Power


• Position in organization is
one of the surest avenues
to power.
• Legitimate power

Position: The Legitimate Power


• Popular support minimizes the
need to use coercive power or
reward power to obtain
compliance to the decision of
the government.
• Referent power, it is based on
the followers’ identification
with the leader.

Popular Support: The Referent


Power
Authority
• Authority is closely associated with power

• Authority is formal or legal as distinguished


from personal power.
• a position: authority is attached to these
positions.
• roles: the set of patterned expectations about
behavior that the members of society attach to
a position in an institution.
• Max Weber:
• i) Traditional Authority
• ii) Charismatic Authority
• iii) Legal-rational Authority

Three types or sources of


authority
• Based on ancient customs or traditions or
conventions.
• For example, Brunei Sultanate (the eldest will
be the Sultan), Britain, Belgium, the
Netherlands and Spain.
• Traditional authority is thus closely tied up
with hereditary systems of power and
privilege.

Traditional Authority
• Refers to people’s following
a leader because they
believe that he or she has
extraordinary personal
qualities that command their
obedience.
• For example, political
leaders like Mussolini,
Hitler and Mao Zedong.

Charismatic Authority
• Based upon acceptance of publicly
articulated, society-wide rules and
regulations issued by duly
authorized public officials.
• Hold any position according to the
legal procedures.

Legal-rational Authority
• Power corrupts and absolute power corrupts
absolutely…

• “We have learned by sad experience that it is the


nature and disposition of almost all men, as soon
as they get a little authority, as they suppose, they
will immediately begin to exercise unrighteous
dominion.” D&C 121:39

Human nature and power


• Rule of Law
• Separation of Powers
• Check and Balances
• Create a balance where each, by seeking his own power
checks the power of others

Solution???
Police Power
Eminent Domain
Taxation

INHERENT and FUNDAMENTAL POWERS OF


THE STATE.
• The power of the State to regulate liberty and property for
the promotions of the general welfare
• The justification is found in the Latin maxims
• Salus populi est suprema lex (the welfare of the people is
the supreme law)
• Sic utere tuo ut alienum non laedas (so use your property
as not to injure the property of others).
• Dura lex sed lex (the law is harsh but it is the law)

Police Power
• The purpose of the PP is to serve the general welfare
• Promote public health
• Protect Public safety
• Protect public morals
• Promote economic security

Police Power
• Private right vs public interest
• Social Justice (Calalang vs Williams)
• Was an administrative order phasing out taxi cabs more
than 6 years old a valid exercise of police power?
• Yes, to protect the riding public (Taxicab Operators vs Board of
Transportation)

Police Power
Limitations on the exercise of Eminent Domain

• The property taken must be private property


• The taking must be within constitutional sense
• The taking must be for public use
• Public use which was traditionally understood as strictly limited
to actual “use by the public” has already been abandoned.
“Public use” has now been held to be synonymous with “public
interest,” “public benefit,” and “public convenience.” In Asia's Emerging
Dragon Corporation v. Department of Transportation and Communications,41 Justice Corona, in his dissenting opinion
said that:

• Just compensation must be paid


• There must be due process of law
• It is the power to collect a proportionate amount from the
people to defray the expenses of the government
• Lifeblood theory
• Double Taxation – no constitutional prohibition but
against excessive taxation.
• Additional tax by same taxing jurisdiction during the same
period and for the same purpose.

Power of Taxation
• Juan, paid an occupational tax of P25,000 to the BIR and
is required to pay P10,000 by the city of Manila where he
is working. Can he refused to pay such taxes on the
ground of double taxation?
• No, taxes are imposed by different authority

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