Professional Documents
Culture Documents
The purposes to be accomplished by taxation need not be exclusively public. Although private individuals are directly benefited, the tax would
still be valid provided such benefit is only incidental.
In the imposition of taxes, public purpose is presumed.
Exemption of
the Government
from taxes
Non-delegability
of the Taxing
Power
International
Comity
Territoriality or
the Situs of
Taxation
However, the fundamental basis of the right to tax is the capacity of the government to provide benefits and protection to the object of the tax.
A person may be taxed, even if he is outside the taxing state, where there is between him and the taxing state, a privity of relationship
justifying the levy.
Factors to Consider in determining Situs of Taxation
a. Kind and Classification of the Tax
b. Location of the subject matter of the tax
c. Domicile or residence of the person
d. Citizenship of the person
e. Source of income
f. Place where the privilege, business or occupation is being exercised