CONSTITUTIONAL-LEGAL PERSPECTIVE

RIC BABIDA BSCE-2

CONSTITUTIONAL-LEGAL PERSPECTIVE
Swimming Instructor

The power of taxation is one of the inheren t and

fundamental powers of the State, along with police
power and power of eminent domain.

A State would not qualify as such if its

government is bereft of the power to make laws, to
expropriate private property, and to levy taxes
upon persons or things.
CONSTITUTIONAL-LEGAL PERSPECTIVE

All these powers share one i mportant element - that

they are exerci sed ul timately for the

COMMON
GOOD
 One of the aims of the 1987 Philippine
Constitution as expressed in its preamble is
the promotion of the common good.

T h e do ct r i ne sal us popul i est supr em a l ex

c on si d er ed as t he founda t i on of t he con c ept of
t h e c o m m on good.

It ra ti onal i z es t he S t at e' s power t o l egi sl at e .

I t m e a ns t ha t t he wel f are of t he pe opl e i s t he

su p re m e l a w.

CONSTITUTIONAL-LEGAL PERSPECTIVE
CONSTITUTIONAL-LEGAL PERSPECTIVE

HOW WILL THE FUNDAMENTAL POWERS OF THE

STATE AFFECT COMMON GOOD?

Police power enables the Power of eminent domain allows the State to The same significan t
take private properties for public use upon
State to en act laws that pu blic ob jectiv e is
payment of just compensation and with
p romote an d pro tect th e attained when the S tate
observance of due process during the act of
welfare of the gen eral expropriation imposes taxes u pon its
p ublic, which may be in citizen s and their
the form of pub lic health, prop erties to g en erate
p ublic safety, pu blic revenues in o rd er to
security, o r g eneral finance th e necessary
conv enience. o peration s o f the
gov ernment.
T he power to tax i s based from the assum ption
t hat the governm ent's existence is a m atter of
necessi ty and suc h pow er is an attribute of
sovereignty. Hence, no governm ent can exist
w ithout taxes.

CONSTITUTIONAL-LEGAL PERSPECTIVE
CONSTITUTIONAL-LEGAL PERSPECTIVE

WHY DO WE NEED TO PAY

TAX?
Not paying taxes or not paying
the right amount of taxes
constitutes the crime of tax
evasion which is punishable under
our laws, as it may lead to the fall
Because it is our of the republican State or the
moral and legal collapse of our society in general.

obligation to do Failure to pay tax is an abuse

so. of our freedom as it defies
the end of society, which is
the common good.