I'm Giancarlo Enrico S. Pozon, a Wushu instructor, investor and Barrister... That's right, Barrister; I graduated from law school and took the Bar Exams, now I'm waiting for the results. I created this blog to make Philippine Law easy to understand for the average person. It's all about free legal advice. There are many law blogs. But the problem is that many of them are written for lawyers and law students. They use words that can't be understood by ordinary people.
Many lawyers, judges and law students consider themselves as superior to most human beings because of their knowledge of the law. It bothers me since the law is supposed to serve society. Since the law is meant to serve society as a whole, it is important that is must be understood by everybody.
This does not mean that we should all become lawyers. It means that although law is a highly specialized profession, the first duty of everybody in this profession is to make the law understandable to all; that's why all these articles are free legal advice.
Like I said, this blog is about law -but it's for the ordinary people, not the lawyers. It's for the ordinary folk so they will know what is good and bad for them, and that making them aware of the law will help us all improve society as a whole. This is free legal advice for everybody!
Taxation is the state's inherent power to raise revenues to defray the government's necessary expenses by imposing financial burdens on persons and property. It doesn't need a constitutional provision.
Taxation is based on 2 principles: Necessity and reciprocity. The government can't exist or function without the necessary funding (necessity principle.) The government also has the duty to protect its citizens; the citizens, in turn, have to duty to support the government that protects them (Benefits-received/Reciprocity Principle.) Taxation also has 2 aspects: levy, which is the making of a law or ordinance creating a tax; and collection, which is the actual collecting of the tax itself. Collection is an administrative act, while levy is legislative. Collection is done by the following:
1.) BIR -for national taxes
2.) Bureau of Customs -customs duties
3.) Local Government Units -local and real property taxes
A sound tax system will have the following principles:
1.) Fiscal Adequacy
Sources of revenue must be sufficient to cover the government's expanding (or contracting) expenditures.
2.) Theoretical Justice
The tax burden should be proportional to the taxpayer's ability to pay (rarely the case; too many regressive taxes.)
3.) Administrative Feasibility
The tax must be clearly understood by the taxpayer and capable of efficient collection by government agents (my tax review teacher says many government agents don't know how to collect properly.)
A sound tax system will have the following principles:
1.) Fiscal Adequacy
Sources of revenue must be sufficient to cover the government's expanding (or contracting) expenditures.
2.) Theoretical Justice
The tax burden should be proportional to the taxpayer's ability to pay (rarely the case; too many regressive taxes.)
3.) Administrative Feasibility
The tax must be clearly understood by the taxpayer and capable of efficient collection by government agents (my tax review teacher says many government agents don't know how to collect properly.)
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