C.

LIMITATIONS ON THE POWER OF TAXATION

1. Constitutional
a. Due process of law
No person shall be deprived of life, liberty, or property without due process of law, nor shall
any person be denied the equal protection of the law.
b. Equal protection of law
All persons subject to legislation shall be treated alike under like circumstances and
conditions both in the privileges conferred and liabilities imposed.
c. Rule of uniformity and equity in taxation
Uniformity All taxable articles and properties of the same class shall be taxed at the same
rate.
Equity The apportionment of the tax burden among the taxpayers be more or less just in
the light of the taxpayers ability to shoulder the burden.
d. No imprisonment for non-payment of poll tax
e. Non-impairment (changes) of the obligation of contracts
f. Non-infringement of religious freedom
No law shall be made respecting an establishment of religious or prohibiting the exercise
thereof.
g. No appropriation of public money or property for religious purposes
h. Exemptions of religious, charitable and educational entities, non-profit cemeteries, and
churches from taxation
i. Exemption of non-stock, non-profit educational institution from taxation
j. Concurrence by a majority of all members of Congress for the passage of a law granting tax
exemption
k. Authority of the President to veto the particular item or items in a revenue or tariff bill
l. Non impairment of the jurisdiction of the Supreme Court in tax cases

2. Inherent
a. Requirement that levy must be for a public purpose
For the support of the government
For some of the recognized objects or government
To promote the welfare of the community
b. Non-delegation of the legislative power to tax
Delegation to the President national context
Delegation to local government municipal corporations
Delegation to administrative agencies used for the valuation of property
c. Exemption from taxation of government entities
d. International comity the property of a foreign state or government may not be taxed by
another.
e. Territorial jurisdiction property wholly and exclusively within the jurisdiction of a state.
D. TAX EVASION AND TAX AVOIDANCE
Tax Evasion
The use of the taxpayer of illegal and fraudulent means to defeat or reduce the payment of a tax.
This is usually punishable by law.
It should be applied to the escape from taxation accomplished by breaking the letter of the law.
It is deliberately omission to report a taxable item.
Tax Avoidance

It is used by the taxpayer of legally permissible means or methods in order to avoid or reduce tax
liability.
It is not punishable by law.
This covers escape, accomplished by legal means which maybe contrary to the intent of the
sponsor of the law but nevertheless do not violate the letter of the law.

TOPICS TO REPORT
1. Basic concepts and aspects of agrarian reform
2. Implementation of agrarian reform; comparative agrarian reform programs;
development; agrarian problems
3. Imperatives of agrarian reform
4. Constitutional provisions relevant to agrarian reform; the Code of agrarian reform
5. Tenants emancipation decree
6. Bill of rights of agricultural labor
7. Comprehensive Agrarian Reform Program (CARP)
8. Agricultural leasehold system
9. Department of Land Reform
10. Land Bank
11. Cooperatives

balanced