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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