TAXATION DOCTRINES

  • LIFEBLOOD DOCTRINE 
TAXES ARE THE LIFEBLOOD OF THE GOVERNMENT AND THEIR PROMPT AND CERTAIN AVAILABILITY IS AN IMPERIOUS NEED. 

  • DOCTRINE OF SYMBIOTIC RELATIONSHIP (Commissioner of Internal Revenue v. Algue, Inc.,) 

'Taxes are what we pay for civilized society. Without taxes, the government would be paralyzed for lack of the motive power to activate and operate it. Hence, despite the natural reluctance to surrender part of one's hard-earned income to the taxing authorities, every person who is able to must contribute his share in the burden of running the government. The government, for its part, is expected to respond in the form of tangible and intangible benefits intended to improve the lives of the people and enhance their material and moral values." 

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