Section 1 of the 1987 Philippine Constitution protects citizens from deprivation of property without due process. The author argues that income tax deprives citizens of property rights, though it is established that taxes are necessary for the state. Abolishing income tax would allow citizens to fully utilize and exploit their income to provide for necessities. However, the state could still collect taxes from properties, commodities, and transfers to fund its mandate to protect welfare. Supreme Court rulings have established that taxes are vital for state functions and welfare protection. Income tax raises funds for these purposes. While income tax burdens citizens, contributing is the duty of those able to do so in exchange for tangible and intangible benefits that improve lives. Thus

1. 1. Section 1 of the 1987 Philippine Constitution specifically provides that no person shall be
deprived of life liberty or property without due process law. I firmly stand that the imposition of the
income tax to the citizens of the Philippines is tantamount to the deprivation of their property rights.
Althoughjurisprudencesoprovidesthattax isthe lifebloodof the state,itisto be notedthat income tax
is not the only tax being imposed by the state.
Abolitionof the income taxationisnecessary,beneficial, and practicable to every citizen of the
Philippines. Throughthis, everycitizenwillbe able toutilizethe productof their sweat and blood. Every
individual will be able to exploit their income in such a way that they can provide more for their
necessities.Hence,the State mayupholdtheirmandate toprotectthe welfare of itscitizensonthe basis
of the time honored principle “salus populi suprema lex”.
Abolitionof the income tax willnotbe detrimental tothe State.Allowingevery citizen to utilize
theirincome wouldalsoallowthemtoacquire propertieswhetherreal orpersonal,obtaincommodities,
and even donate properties by which the State may impose real property tax, value added tax and
transfer tax respectively. Premises considered, abolition of the imposition of income tax is just and
equitable.
2. In numerous Supreme Court decision, it has been ruled that taxes are the lifeblood of the
State. The state has, in fact, an inherent power to impose taxes in order for the State to carry out its
functioninprotectingthe general welfareof itscitizen. Also,inconsequence of the police power of the
State, the latter may impose taxes in regulating the conduct of every individual in the country.
Increasingthe income tax being imposed to the citizens of the Philippines is necessary for the
State to accomplishitsmandate inprotectingthe people. These taxesare beingimposed to raise funds
to enable the State to promote the general welfare and protection of the people. Jurisprudence
likewise provides that taxes are not only envisioned as a means to raise revenue to support the
existence of the government but also to provide means for the rehabilitation and stabilization of a
threatened industry which is imbued with public interest.
Although income tax is viewed as a burden to the citizens, every person who is able must
contribute his share in the running of the government. The government, for its part, is expected to
respondinthe formof tangible andintangible benefitsintendedtoimprove the lives of the people and
enhance theirmaterial andmoral values.Thus,increasingthe income tax wouldbe beneficial notonlyto
the State but also to every citizen of the Philippines.