Scribd
Upload
7K views

Lifeblood Doctrine

Taxes are described as the "lifeblood" of the nation and government. Without revenue from taxation, the government would not survive and would be paralyzed. Taxes are collected to fund the operation of government agencies and allow the state to perform its functions for the benefit of its constituents. The document provides examples to illustrate the "lifeblood theory," such as that tax collection cannot be enjoined by injunction and taxes cannot be the subject of compensation or setoff.

Uploaded by

Eric Roy Malik
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
7K views

Lifeblood Doctrine

Taxes are described as the "lifeblood" of the nation and government. Without revenue from taxation, the government would not survive and would be paralyzed. Taxes are collected to fund the operation of government agencies and allow the state to perform its functions for the benefit of its constituents. The document provides examples to illustrate the "lifeblood theory," such as that tax collection cannot be enjoined by injunction and taxes cannot be the subject of compensation or setoff.

Uploaded by

Eric Roy Malik
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
You are on page 1/ 1

LIFEBLOOD DOCTRINE

O Taxes are the liIeblood oI the nation


O ithout revenue raised Irom taxation, the government will not survive, resulting in
detriment to society. ithout taxes, the government would be paralyzed Ior lack oI motive
power to activate and operate it. (CIR vs. ALGUE)
O Taxes are the liIeblood oI the government and there prompt and certain availability is an
imperious need.
O Taxes are the liIeblood oI the nation through which the agencies oI the government continue
to operate and with which the state eIIects its Iunctions Ior the beneIit oI its constituents.

ILLUSTRATIONS OF THE LIFEBLOOD THEORY
) Collection oI the taxes may not be enjoined by injunction
2) Taxes could not be the subject oI compensation or set oII
3) A valid tax may result in destruction oI the taxpayer`s property
4) Taxation is an unlimited and plenary power

You might also like