theory and basis of taxation
TRANSCRIPT
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AND BASIS OFATION
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EXISTENCE OF
GOVERNMENT
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THE POWER OF TAXATION
PROCEEDS UPON THE THEORY THAT THE EXISTENCE OF GOVERNMENT IS AN ESSENTIAL
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IT CANNOT CONTINUE WITHOUT MEANS TO PAY ITS
EXPENSES
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IT HAS A RIGHT TO COMPEL ALL
ITS CITIZENS AND PROPERTY WITHIN
ITS LIMITS TO CONTRIBUTE
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THE POWER OF TAXIs an attribute of
sovereignty
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EMANATING FROM
NECESSITY
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NECESSARY BURDEN TO PRESERVE THAT STATES
SOVEREIGNTY AND A MEANS TO GIVE
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AN ARMY TO RESIST
AN AGGRESSIO
N
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A NAVY TO DEFEND IT
SHORES FROM INVASION
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A CORPS OF CIVIL SERVANTS TO
SERVE
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PUBLIC IMPROVEMENTS
DESIGNED FOR THE
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FACILITIES AND
PROTECTION WHICH A
GOVERNMENT IS
SUPPOSED TO PROVIDE
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RECIPROCAL DUTIES OF STATE AND INHABITANTS
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IT IS FOUND IN THE RECIPROCAL DUTIES OF
PROTECTION AND SUPPORT BETWEEN THE STATE AND
ITS INHABITANTS
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IN RETURN FOR HIS/HER CONTRIBUTION THE
TAXPAYER RECEIVES THE GENERAL ADVANTAGES AND
PROTECTION
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BENEFITS-RECEIVED-PRINCIPLE
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PROTECTION FOR SUPPORT
AND
SUPPORT FOR PROTECTION
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PUBLIC PURPOSE REQUIREMENT
FOR LAWFUL TAXATION
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NOT MEAN THAT ONLY THOSE WHO ARE ABLE TO AND DO PAY TAXES
CAN ENJOY THE PRIVILEGES AND
PROTECTION
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THEY BOTH ENJOY AS WELL AS BY THOSE WHO DO
NOT ABLE TO PAY TAXES
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THE REASON IS THAT, PROTECTION IN THE ENJOYMENT OF HIS RIGHTS IS A DUTY
OWED BY THE STATE
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A TAX IS A COMPULSORY PAYMENT TO THE
GOVERNMENT IN RETURN FOR WHICH THE PAYER
GETS NO DEFINITE, SPECIFIC COMMODITY OR
SERVICE.
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THE GOVERNMENT PROMISES NOTHING TO THE
PERSON TAXED BEYOND THAT THEY MAY BE
ANTICIPATED FROM AN ADMINISTRATION OF THE LAWS FOR THE GENERAL
GOOD
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A PERSON, THEREFORE,
CANNOT OBJECT OR
RESIST THE PAYMENT OF
TAXES SOLELY
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NO PERSONAL BENEFIT TO HER CAN BE POINTED OUT AS ARISING FROM THE
TAX OR
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SHE IS BENEFITED LESS THAN OTHERS WHO PAY THE SAME
OR SMALLER AMOUNT OF TAX
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WHAT MATTER IN
TAXATION
IS THE
IMPOSITION IS
FOR A PUBLIC PURPOSE