Power of Taxation: State v. LGU


 

10.   Can the State exercise the power of taxation even without a written constitution? How about the local government unit?

The power of taxation is inherent in sovereignty as an incident or attribute thereof, being essential to the existence of every government. It exists apart from constitutions and without being expressly conferred by the people. Hence, it can be exercised by the government even if the Constitution is entirely silent on the subject.

The power to tax by the Local Government is mandated in the constitution however, the Legislative can set its limitations.


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