Lesson 3 TAXATION

Taxation
Introduction:
Taxation is very important to
maintain the society we live in.
People are always criticizing
the government for this but it
The power of taxation is is very important.
inherent power of the state.
Government financial
operations are well-nigh
impossible without taxation.
It is the supreme power of a sovereign state
through its law-making body to impose
burdens or charges upon persons, property or
property rights for public purpose.
Taxation Taxation is the method of apportioning the
cost of government among those who, in
some measure are privileged to enjoy its
benefits and must therefore, bear its burden.
Philosophical View of
Taxation
In the Philippines, the proportion of the

economy controlled grown enormously over the
last century, and pressures on the state are set
to rise as people live longer, meaning that tax
will continue to rise for the great majority of the
population.
Three Deontology, which bases Ethics
ethics on the idea of duty.
Utilitarianism, which tells Virtue Ethics, which

us to aim for the greatest focuses on the virtues we
total happiness across should have, and on what
Approaches to
population. constitutes a virtuous life.
Legitimate Objective of Tax
We can start with the provision of law and order and

the more extensive public services such as healthcare
and education.
Utilitarians will approve of taxation for these things
because they allow more goods and services to be
produced, and they also allow more non-materialistic
desires to be satisfied.
Virtue ethicists will approve because these services
enhance people's opportunities to use their talents and
to lead flourishing lives.
Legitimate Objective of Tax
And deontologists can recognize a duty to care for the

poor The greatest of all deontologists, Immanuel Kant,
certainly believed in duty to the poor, although he did
not have a tax-funded welfare state in ming as a
response.
Tax Evasion and Tax Avoidamce
Tax avoidance does not involve

concealing information or lying.
Tax evasion involves knowingly Instead, it involves structuring
misreporting the facts or business transactions to ensure
declaring that an asset is that less tax is payable than one
owned by one company in a might otherwise expect. It also
group when it's really owned works through compliance with
by another, so paying less tax. the precise letter of the law, not
through breaking the law.
Benefits of Paying
The benefit of paying taxes is to ensure that
everyone in a community enjoys the services
Taxes provided by government Whether the taxes
pay for defense, infrastructure, education, or
public safety the intention is that they create
a safe and stable environment in which
people can live
The direct benefit of paying In a perfect world we would only pay enough
taxes for everyone is that taxes to ensure that everyone receives equal
they are used to pay for benefits from their communities. In reality we
services that governments pay taxes because that is the most efficient
way to provide services, safety and
provide to communities.
infrastructure to large populations.
Basic Principles of a Sound Equality or theoretical justice -
Tax System This means that the tax burden
should be proportionate to the
taxpayer's ability to pay.
Fiscal Adequacy - This means

that the source of revenue
should be sufficient to address Administrative feasibility - This
the demands of public means that the tax should be
expenditures. capable of convenience, just and
effective administration.
Essential Characteristics of
Taxation
2. It is generally payable
1. It is an enforced 3. It is proportionate in
in money- Payments of
contribution- All character - Collection of
checks, promissory notes,
citizens are required taxes is based upon the
or kind are not accepted.
to pay their taxes. income and the property
of the taxpayer.
Taxation
5. It is levied by the 6. It is levied by the

4. It is levied on persons, state, which has legislative branch of the
property or property rights - state. - There must be a
jurisdiction over the
A person who receives an
person or property. law enacted by Congress
income based on skills and
before assessment and
practice of profession are
collection may be
required to pay their taxes.
implemented
Taxation
7. It is levied for public

purposes - It is intended to raise
revenue for public purposes. It is
considered for public purpose if
the proceeds thereof are used
for the support of the
government, or for the welfare
of the community
Thank You

Lesson 3 TAXATION

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Lesson 3 TAXATION

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Taxation

In the Philippines, the proportion of the

Utilitarianism, which tells Virtue Ethics, which

We can start with the provision of law and order and

And deontologists can recognize a duty to care for the

Tax avoidance does not involve

Fiscal Adequacy - This means

5. It is levied by the 6. It is levied by the

7. It is levied for public

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