[TOPIC 1] GENERAL PRINCIPLES OF TAXATION | Doctrines, Theories, and Limitations (Philippines) Part 1

The state holds three inherent powers: Police Power (regulating liberty and property for public welfare), Taxation Power (enforcing contributions for government funds), and Eminent Domain (taking private property for public use with compensation). These powers are legislative in nature and exist independently of the constitution.

Taxation's primary purpose is to raise revenue, though it acts as a regulatory tool for public welfare. Key principles of a sound tax system include fiscal adequacy, equality (justice), and administrative feasibility.

The foundations of taxation are built upon four core theories: the Necessity Theory, the Lifeblood Theory, the Benefits Protection Theory (a symbiotic relationship between state and citizen), and the Jurisdiction over subjects/objects theory.

Taxation is not absolute; it is limited by public purpose, the exemption of the government from taxing itself, non-delegability (except to local government units), territoriality, and international comity.

The constitution enforces restrictions such as due process, equal protection, uniformity, equity, progressivity, the non-impairment of contracts, and prohibitions against imprisonment for non-payment of poll tax.

Tax laws must originate from the House of Representatives. Other constraints include the necessity of appropriation before spending, strict separation of church and state regarding public funds, and the president's power of veto regarding tax bills.