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- The lifeblood doctrine, which has often been invoked to support the imposition of taxes, finds relevance now more than ever. Essentially, the lifeblood doctrine emphasizes that taxation is indispensable to the existence of government such that the government needs the contribution of its citizens in order to function and operate.
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Life-blood doctrine. It is said that taxes are what we pay for civilization society. Without taxes, the government would be paralyzed for lack of the motive power to activate and operate it. Hence, despite the natural reluctance to surrender part of one's hard earned income to the taxing authorities, every person who is able to must contribute ...
Which theory in taxation states that without taxes, a government would be paralyzed for lack of power to activate and operate it, resulting in its destruction? (2011 Bar Question) (A) Power to destroy theory (B) Lifeblood theory (C) Sumptuary theory (D) Symbiotic doctrine SUGGESTED ANSWER: (B) Lifeblood theory.
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Taxes are the lifeblood of the government and their prompt and certain availability is an imperious need. (Bull v. (Bull v. United States, 295 U.S. 247,15 APTR 1069, 1073) The collection of taxes must be made without hindrance if the state is to maintain its orderly existence.
The lifeblood theory is the underlying theory of taxation. Without taxes, the government can neither exist nor endure (NAPOCOR v City of Cabanatuan). Taxes are the lifeblood of the government and their prompt and certain availability are an imperious need.
Essentially, the lifeblood doctrine emphasizes that taxation is indispensable to the existence of government such that the government needs the contribution of its citizens in order to function and operate. This doctrine is often quoted in several rulings of the BIR and court cases.
Mar 9, 2021 · Every lawyer worth his or her salt and every accountant, for that matter knows the lifeblood doctrine as a basic principle in taxation, which provides that “the existence of government is...
Apr 21, 2020 · Lifeblood Doctrine / Necessity Theory. “Taxes are the lifeblood of the government and their prompt and certain availability is an imperious need.” The phrase expresses the underlying basis of taxation which is governmental necessity, for indeed, without taxation, a government can neither exist nor endure.
