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Understanding Poll Tax in the Philippines by Gayli Cortiguerra is a document available to read on EtoBox.

1. Taxes are invalid if the theory and purposes of taxation are disregarded, the basis of taxation is not recognized, inherent and constitutional limitations are not observed, or the canons of taxation are not observed. 2. Our tax laws are political in nature. 3. Both statements 1 and 2 are correct - licenses fees are usually collected as an exercise of the State’s taxing power and a progressive tax is a tax whose rate is directly proportional to the tax base.

Author

Gayli Cortiguerra

Language

EN