Professional Documents
Culture Documents
Taxation
Taxation
REPORTERS
FLORES GARCIA
ESCOBIN MERCADO
TAXATION
INTRODUCTION
• The power of taxation is inherent power
of the States.
TYPES OF TAX
INHERITANCE TAX SALES TAX
TYPES OF TAX
TAX EVASION AND TAX AVOIDANCE
• Most taxpayers pay their taxes, without fuss. But not all
texpayers act in this way. So lastly let’s look at whether two
other forms of behavior can be ethically acceptable: tax
evasion and tax avoidance.
• We can start with the provision of law and order and the more
extensive public services such as health care and education.
• Ability-to-pay Principle
• Benefit Principle
067
Ability-to-pay Principle
ABILITY-TO-PAY PRINCIPLE
2. VERTICAL EQUITY
ABILITY-TO-PAY PRINCIPLE
Benefit Principle
067 240
It is assumed that Individuals are given All three can see the game
everyone will benefit different supports to without any supports or
from the same supports. make it possible for accommodations because
the cause of the inequity
They are being treated them to have equal
was addressed. The
equally. access to the game. systematic barrier has been
They are treated removed.
equitably.
COMMON GOOD
001
Political Philosophy
Soul Class
Rational Rulers
Spirited Soldiers
Appetitive Artisans
ARISTOTLE’S JUSTICE
003
• Obey the laws and acting what is just.
General Justice is
virtue expressed in Particular Justice is the
relation to other correct distribution.
people.
John Rawls
• American political and ethical
philosopher, best known for his defense
of egalitarian liberalism in his major work,
A Theory of Justice (1971).
DISTRIBUTIVE
JUSTICE
CORRECTIVE
JUSTICE
COMPENSATORY
JUSTICE
DISTRIBUTIVE
JUSTICE
Distributive justice refers
to the extent to which
society's institutions
ensure that benefits and
burdens are distributed
among society's members
in ways that are fair and
just.
CORRECTIVE
JUSTICE
• Also known as
retributive justice
• Refers to the
extent to which
punishments are
fair and just.
COMPENSATORY
JUSTICE
refers to the extent to
which people are fairly
compensated for their
injuries by those who
have injured them; just
compensation is
proportional to the loss
inflicted on a person.
001 Justice, then, is a
central part of ethics
and should be given
due consideration in
our moral lives.