a.

Revenue: The purpose of taxation is to provide funds for the government to promote the general
welfare and protect its citizens. In the Philippines, taxes collected from individuals and businesses
contribute to the government's budget, which is then allocated for public goods and services. For
example, the revenue generated from income taxes is used to fund healthcare programs, education
initiatives, infrastructure development, and social welfare programs.

b. Regulation: Taxation in the Philippines also serves a regulatory purpose. Taxes imposed on excises or
privileges, such as those on tobacco and alcoholic products, are meant to discourage excessive
consumption and promote public health. Additionally, taxes on amusement places like nightclubs,
cabarets, and cockpits regulate these activities and ensure compliance with safety standards and
regulations.

c. Promotion of General Welfare: Taxation can be used as an instrument of the government's police
power to promote the general welfare of the people. In the case of Lutz v. Araneta, the Supreme Court
in the Philippines upheld the validity of the Sugar Adjustment Act, which imposed a tax on milled sugar.
The purpose of the law was to strengthen the sugar industry, which is essential to the country's
economy and the livelihoods of many Filipinos.

d. Reduction of Social Inequality: The progressive system of taxation in the Philippines aims to reduce
social inequality by ensuring that those who have the ability to pay shoulder a larger portion of the tax
burden. Higher-income individuals and businesses are taxed at higher rates compared to those with
lower incomes. This progressive tax structure helps redistribute wealth and resources to provide more
equitable opportunities and support for those in need.

e. Encourage Economic Growth: Taxation in the Philippines is not only about raising public revenue but
also about providing incentives for economic growth. Through tax exemptions and reliefs, the
government encourages investments and stimulates economic activities. For example, the government
may grant tax incentives to businesses located in special economic zones, promoting foreign direct
investment and creating job opportunities.

f. Protectionism: Taxes can be used to protect local industries from foreign importations. In the
Philippines, protective tariffs and customs duties may be imposed on certain imported goods to make
them more expensive, thus giving domestic industries a competitive advantage. This protectionist
approach aims to safeguard local businesses and promote the growth and development of domestic
industries.
The legislative taxing power in the Philippines encompasses various aspects:

a. The legislature has the authority to determine the persons, property, or occupations subject to
taxation. This includes excises or privileges that fall within the jurisdiction of taxation. For example, the
government can impose taxes on specific goods like tobacco or alcohol, or on certain occupations such
as professionals or businesses.

b. The legislature can determine the amount or rate of the tax. They have the discretion to set the
percentage or amount of tax to be levied on the taxable entities. This can vary depending on the type of
tax and the specific circumstances.

c. Taxes must be levied for public purposes, as determined by the legislature. The government can
specify the purpose for which the tax revenue will be used, such as funding public infrastructure
projects, healthcare, education, or social welfare programs.

d. The legislature can choose the type of tax to be collected. This can include property taxes, excise
taxes, income taxes, or other forms of taxation. Each type of tax may have different rules and rates.

e. The legislature can determine whether the tax will be general (applied to the entire country), limited
to a particular locality, or a combination of both. They have the authority to apportion taxes based on
geographic considerations or specific needs.

f. The situs of taxation refers to the jurisdiction where the tax is imposed. The legislature can determine
which areas or territories will be subject to the tax. This can include national, regional, or local levels.

g. The method of tax collection is also within the legislative discretion. They can establish the
procedures, mechanisms, and systems for collecting taxes, including the use of tax forms, payment
deadlines, and penalties for non-compliance.

Overall, the legislature has broad powers to determine and shape the various aspects of taxation in the
Philippines, as long as they are within the constitutional limits and serve public purposes.