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Purposes of the Guarantee1.Encourage the formation of voluntary associations for advancement of welfare.2.Relieve the gove...
Basis of Police PowerSalus Populi Est Suprema Lex– the welfare of the people is thesupreme lawsic utere tuo ut alienum non...
Taxation- is the power of the State to impose afinancial charge on an individual or alegal entity for the use and support ...
Theory and Basis of Taxation 1. The power of taxation proceeds upon the theorythat the existence of government is a necess...
Taxes - are the enforced proportional   contributions from persons and property levied by the law-making  body of the Stat...
Distinctions among the Three Powers1.As to authority which exercises the power2.As to purpose3.As to effect4.As to persons...
Article III Section 8-9
Article III Section 8-9
Article III Section 8-9
Article III Section 8-9
Article III Section 8-9
Article III Section 8-9
Article III Section 8-9
Article III Section 8-9
Article III Section 8-9
Article III Section 8-9
Article III Section 8-9
Article III Section 8-9
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Article III Section 8-9

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Article III Section 8-9

  1. 1. Purposes of the Guarantee1.Encourage the formation of voluntary associations for advancement of welfare.2.Relieve the government of a vast burden until their assistance is invoked.
  2. 2. Basis of Police PowerSalus Populi Est Suprema Lex– the welfare of the people is thesupreme lawsic utere tuo ut alienum non laedas– so use your own as not to injureanother’s property
  3. 3. Taxation- is the power of the State to impose afinancial charge on an individual or alegal entity for the use and support ofthe government and to enable it to doits appropriate functions.
  4. 4. Theory and Basis of Taxation 1. The power of taxation proceeds upon the theorythat the existence of government is a necessity; that itcannot continue without means to pay its expenses;and that for these means, it has a right to compel allits citizens and property within its limits to contribute.2. The basis of taxation is found in the reciprocalduties of protection and support between the Stateand its inhabitants. In return for his contribution, thetaxpayer received benefits and protection from thegovernment. This is the so-called “benefits receivedprinciple.”
  5. 5. Taxes - are the enforced proportional contributions from persons and property levied by the law-making body of the State by virtue of its sovereignty for the support of the government and all public needs.
  6. 6. Distinctions among the Three Powers1.As to authority which exercises the power2.As to purpose3.As to effect4.As to persons affected5.As to benefits received

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