Professional Documents
Culture Documents
LegRes Lesson1-Alcos
LegRes Lesson1-Alcos
LegRes Lesson1-Alcos
ANDREWS CAMPUS
WWW.CSU.EDU.PH
ASSOCIATION OF LEGAL MANAGEMENT STUDENTS
1. the property taken must be private The executive power shall be vested in the
property; president of the Philippines (Section 1 Article VII,
2. there must be genuine necessity to take 1987 Constitution).
the private property;
• Power of control over the executive
3. the taking must be for public use;
branch1
4. there must be payment of just
compensation; and • Power ordinance power2 (Administrative
5. the taking must comply with due process Code of 1987: issuances that President
of law. can issue)
3. Power of Taxation – power of the state to
demand from the members of the society • Executive orders — Acts of the
their proportionate share or contribution President providing for rules of a
in the maintenance of the government1. general or permanent character in
implementation or execution of
Taxation vs Taxes constitutional or statutory powers
shall be promulgated in executive
• Taxation is the inherent power of the
orders.
sovereign, exercised through the
legislature, to impose burdens upon • Administrative orders — Acts of
subjects and objects within its jurisdiction the President which relate to
for the purpose of raising revenues to particular aspects of governmental
carry out the legitimate objects of operations in pursuance of his
government. duties as the administrative head
shall be promulgated in
• Taxes are the enforced proportional
administrative orders.
contributions from persons and property
levied by the law-making body of the • Proclamations — Acts of the
State by virtue of its sovereignty for the President fixing a date or declaring
support of the government and all public a status or condition of public
needs, [Cooley] moment or interest, upon the
existence of which the operation of
• Taxes are enforced contributions1
a specific law or regulation is made
• Taxes are proportional in character, since
to depend, shall be promulgated in
taxes are based on one’s ability to pay.
proclamations which shall have the
• Taxes are levied by authority of law.2
force of an executive order.
• Taxes are for the support of the
government and all its public needs.