The document classifies and describes different types of taxes in the Philippine system. It discusses taxes based on subject (personal, property, excise), purpose (general/revenue, special/regulatory), who bears the burden (direct, indirect), scope (national, local), determination of amount (specific, ad valorem), gradation or rate (proportional, progressive, regressive), and the processes involved in taxation (levying, collection). It also outlines matters within the competence of the legislative body regarding taxation and discusses taxpayer suits.

1. CHAPTER 13
Taxation In The
Philippine Setting

2. CLASSIFICATION OF TAXES
As to subject matter or object:
1.PERSONAL,POLL OR CAPITATION TAX
Tax of a fixed amount imposed on person
residing within a specified territory whether citizens
or not ,without regard to their property or the
occupation or business in which they may be engaged.

3. 2.PROPERTY TAX
Tax imposed on property ,real or personal
,in proportion to its value or accordance with
some other reasonable method or apportionment.
3.EXCISE TAX
A charge imposed upon the performance of
an act ,the enjoyment of a privilege or engaging
in an occupation.

4. As To Purpose:
1.GENERAL/FISCAL/REVENUE TAX
is that imposed for the purpose of raising
public funds for the service of the government.
2.SPECIAL/REGULATORY TAX
is imposed primarily for the regulation of useful
or non-useful occupation or enterprises and secondarily
only for the purpose of raising public funds.

5. As To Who Bears The Burden:
1.DIRECT TAX
Demanded from the person who also
shoulders the burden of the tax.
2.INDIRECT TAX
Demanded from a person in the expectation and
intention that he/she shall indemnify himself or herself
at the expense of another ,falling finally upon the
ultimate purchaser or consumer.

6. As To Scope Of The Tax:
1.NATIONAL TAX
imposed by the national government.
2.LOCAL TAX
imposed by municipal corporations or local
government units (LGU’s).

7. As To The Determination Of Amount:
1.SPECIFIC TAX
is a tax of a fixed amount imposd by the head or
number or by some other standard of weight or
measurement.
2.AD VALOREM TAX
a tax of a fixed proportion of the value of the property
with respect to which the tax is assessed.

8. As To Gradation Or Rate:
1.PROPORTIONAL TAX
Tax based on a fixed percentage of the amount of the
property receipts or other basis to the taxed.
2.PROGRESSIVE OR GRADUATED TAX
A Tax the rate of which increases as the tax base or bracket
increases.
3.REGRESSIVE TAX
A tax the rate of which decreases as the tax base or bracket
increases.

9. Processes that are included or embodied in the term
‘’TAXATION’’
1.Levying or imposition of the tax which is a legislative act.
2.Collection of the tax levied which is essentially administrative in
character.
MATTERS WITHIN THE COMPETENCE OF THE LEGISLATIVE
1.The subject or object to be taxed.
2.The purpose of the tax so long as it is a public purpose.
3.The amount of rate of the tax.
4.The manner ,means , and agencies of collection of the tax.

10. TAX PAYER’S SUIT
A case where the act complained of directly involves the illegal
disbursement of public funds derived from taxation.
CASE ANALYSIS
In this case the petitioner filed a taxpayers suit to compel the
COMELEC to schedule a special election for vacancies in the Batasang
Pambansa.
DELEGATION TO LOCAL GOVERNMENT UNITS OF LG
imposed taxes and fees is always subject to the limitations
which congress may provide ,the former having no inherent power to
tax.