1 Pgc Introduction
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POLITICAL SCIENCE: the systematic study of the state and the government POLITICAL: comes from the Greek word “polis” which means a “city” or “state” SCIENCE: comes from the Latin word “scire” which means “to know”
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1. should be for a public purpose2. the rule of taxation shall be uniform3. that either the person or property taxed be within the jurisdiction of the taxing authority4. that the assessment and collection of certain kinds of taxes guarantees against injustice to individuals, especially by way of notice and opportunity for hearing be provided5. the tax must not impinge on the inherent and Constitutional limitations on the power of taxationTHEORIES AND BASES OF TAXATION1. Lifeblood TheoryTaxes are what we pay for civilized society. Without taxes, the government would be paralyzed for lack of the motive power to activate and operate it. Hence, despite the natural reluctance to surrender part of one's hard-earned income to the taxing authorities, every person who is able to must contribute his share in the running of the government. (CIR v. Algue, Inc.)2. Necessity TheoryThe power to tax is an attribute of sovereignty emanating from necessity. It is a necessary burden to preserve the State's sovereignty and a means to give the citizenry an army to resist an aggression, a navy to defend its shores from invasion, a corps of civil servants to serve, public improvements designed for the enjoyment of the citizenry and those which come within the State's territory, and facilities and protection which a government is supposed to provide. (Phil. Guaranty Co., Inc. v. CIR)3. Benefits-Protection / Reciprocity TheoryTaxation is described as a symbiotic relationship whereby in exchange of the benefits and protection that the citizens get from the Government, taxes are paid. (CIR v. Algue, Inc.)Note: While taxes are intended for general benefits, special benefits to taxpayers are not required. The Government renders no special or commensurate benefit to any particular person or property.IS THE POWER TO TAX THE POWER TO DESTROY?1. “Power to tax is the power to destroy” (Marshall Dictum) – refers to the unlimitedness and the degree or vigor with which the taxing power may be employed to raise revenue.- the financial needs of the State may outrun any human calculation, so the power to meet those needs by taxation must not be limited even though taxes become burdensome or confiscatory.2. “Power to tax is not the power to destroy while the Supreme Court sits” (Holmes Dictum) – the power to tax knows no limit except those expressly stated in the Constitution.Marshall and Holmes Dictum Reconciled Although the power to tax is almost unlimited, it must not be exercised in an arbitrary manner. If the abuse is so great so as to destroy the natural and fundamental rights of people, it is the duty of the judiciary to hold such an act unconstitutional.PURPOSES AND OBJECTIVES OF TAXATION1. Revenue – basically, the purpose of taxation is to provide funds or property with which the State promotes the general welfare and protection of its citizens. 2. Non-Revenue (Key: PR2EP)a. Promotion of general welfare b. Regulationc. Reduction of social inequalityd. Encourage economic growthe. ProtectionismPOWER OF JUDICIAL REVIEW IN TAXATION As long as the legislature, in imposing a tax, does not violate applicable constitutional limitations or restrictions, it is not within the province of the courts to inquire into the wisdom or policy of the exaction, the motives behind it, the amount to be raised or the persons, property or1. should be for a public purpose2. the rule of taxation shall be uniform3. that either the person or property taxed be within the jurisdiction of the taxing authority4. that the assessment and collection of certain kinds of taxes guarantees against injustice to individuals, especially by way of notice and opportunity for hearing be provided5. the tax must not impinge on the inherent and Constitutional limitations on the power of taxationTHEORIES AND BASES OF TAXATION1. Lifeblood TheoryTaxes are what we pay for civilized society. Without taxes, the gov
Transcript of 1 Pgc Introduction
POLITICAL SCIENCE: the systematic study of the state and the government
POLITICAL: comes from the Greek word “polis” which means a “city” or “state”
SCIENCE: comes from the Latin word “scire” which means “to know”
SCOPE OF POLITICAL SCIENCE
1. POLITICAL THEORY – body of doctrines relating to the origin, form, behavior and purposes of the state.
2. PUBLIC LAW – organization of the government and its powers and duties; limitation upon government authority.
3. PUBLIC ADMINISTRATION – methods and techniques used in the actual management of state affairs.
IMPORTANCE OF POLITICAL SCIENCE
1. To discover the principles that should be adhered to in public affairs and to study the operations of the government.
2. Its findings can be used in seeking resolutions to immediate situations.
3. To be able to deal with social and economic problems and other matters of public and private concerns.
CONCEPT OF STATE
A community of persons more or less numerous, permanently occupying a definite portion of territory, having a government of their own, to which the great body of inhabitants render obedience and enjoying freedom from external control.
ELEMENTS OF THE STATE1. People – the inhabitants or mass
population living within the state.2. Territory – the fixed portion of the surface
of the earth inhabited by the people of the state.
3. Government – the agency through which the will of the state is expressed and carried out.
4. Sovereignty – the supreme power of the state to command and enforce obedience to its will from people and to have freedom from foreign control.
STATE
legal/political concept
one state may consist of one or more nations
NATION
ethnic concept
one nation may be made up of several states
STATE
principal
abstraction
cannot exist without the government
cannot be changed so long as the elements are present
GOVERNMENT
agent
externalize the will of the state
can exist without a state
can be changed
FORMS of GOVERNMENT
As to number of persons exercising sovereign powers
1. Monarchy – one in which the supreme and final authority is in the hands of a single person.
2. Aristocracy – one in which political power is exercised by a few privileged class
3. Democracy – one in which political power is exercised by a majority of people.
As to extent of powers by the central government
1. Unitary government – one in which the control of national and local affairs is exercised by the central or national government.
2. Federal government – one in which the powers of government are divided between two sets of organs, one for national affairs and the other for local affairs.
As to relationship between the executive and the legislative branches of the government
1. Parliamentary government – one in which the state confers upon the legislature the power to terminate the tenure of office of the real executive.
2. Presidential government – one in which the state makes the executive independent of the legislature as regards his tenure, policies and acts.
GOVERNMENT of the
PHILIPPINES in
TRANSITION
PRE-SPANISH GOVERNMENT
BarangayDatuSocial classesEarly laws
SPANISH PERIODFerdinand Magellan (1521)Miguel Lopez de Legazpi (1566)Katipunan government (1892)Biak na Bato Republic (1897)Dictatorial government (1898)
“Philippine Independence at Kawit, Cavite”Revolutionary government (1898)First Philippine Republic (1898)
“Malolos Constitution”
AMERICAN PERIOD
Treaty of ParisMilitary government (1898)Civil government (1901)Commonwealth government (1934)
“Tydings Mc Duffie Law”
JAPANESE PERIOD
Japanese Military Administration (1942)
The Philippine Executive CommissionThe Japanese-sponsored Republic of
the Philippines (1943)
The PROVISIONAL GOV’T. of 1986
1. Revolutionary2. De jure/de facto3. Constitutional 4. Democratic5. Powers6. Provisional Constitution
CONSTITUTION
is a written instrument by which the fundamental powers of the government are established, limited and defined by which these powers are distributed among the several departments/branches for the benefit of the people.
NATURE & PURPOSE OF CONSTITUTION
1. Supreme/Fundamental Law Constitution is binding on
all citizens and all organs of the government. It is the law to which all other laws must conform.
2. Basic FrameworkConstitution is providing system
to the government; assigning powers and duties to different government departments/branches; protecting the rights of individuals against arbitrary actions of the government.
Requisites of a good written constitution
As to form1. Brief2. Broad3. Definite
As to contents1. Constitution of government2. Constitution of liberty3. Constitution of sovereignty
CONSTITUTION
a legislation direct from the people
merely states the general framework of the law
not merely to meet existing conditions but to govern the future
the supreme or fundamental law
STATUTE
a legislation from the people’s representatives provides the details of
the subject it treats
to meet existing conditions only
Law born-out from the Constitution
CONSTITUTIONS OF THE
REPUBLIC OF THE PHILIPPINES
Malolos ConstitutionSeptember 15, 1898, Congress met
in Malolos, Bulacan and framed the Malolos Constitution
lasted only for a short period of time from January 23, 1899 to March 23, 1901
1935 ConstitutionMarch 24, 1934 – Pres. Roosevelt
authorized the calling of a constitutional convention to draft a constitution of the Philippines
March 23, 1935 – Pres. Roosevelt approved the Constitution.
May 14, 1935 – Filipinos ratified the Constitution
1973 Constitution March 16, 1967 – Congress authorized the
holding of a constitutional convention June 1, 1971 – the convention started to
rewrite the Constitution November 30, 1972 – the proposed
Constitution was signed September 21, 1972 – Pre. Marcos placed
the entire country under martial law January 17, 1973 – Filipinos ratified the
Constitution
Freedom Constitution
February 22-25, 1986 - 4 day people power revolt
March 25, 1986 - Freedom Constitution was promulgated
1987 ConstitutionApril 23, 1986 - Constitutional
Commission was created to draft the proposed Constitution
June 2, 1986 - the Constitutional Commission convened
October 15, 1986 - draft of the Constitution was finished
February 2, 1987 - the 1987 Constitution was ratified by the people on a plebiscite
