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RA 7166 and Progressive Taxation Debate by zelayne is a document available to read on EtoBox.

This document summarizes a Supreme Court case regarding a challenge to the constitutionality of RA 7166, which widened the tax base of value-added tax (VAT) in the Philippines. The Court held that RA 7166 did not violate the constitutional requirement for Congress to establish a progressive tax system. While petitioners argued the tax was regressive and impacted the poor and middle class more, the Court found conflicting evidence and lack of empirical data to make a determination. The Court also found that

Author

zelayne

Language

EN