Laws & Jurisprudence
BENEFITS-PROTECTION THEORY/ SYMBIOTIC RELATIONSHIP DOCTRINE
5:58 PM
It involves the power of the State to demand and receive taxes based on
the reciprocal duties of support and protection between the State and its
citizen.
The basis of taxation is the reciprocal duty of protection between the
state and its inhabitants. In return for the contributions, the taxpayer
receives the general advantages and protection which the government affords the
taxpayer and his property.
Every person who is able 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. (CIR v. Algue, G.R. No.
L-28896, February 17, 1988)
Special benefits to taxpayers are not required. A person cannot object
to or resist the payment of taxes solely because no personal benefit to him can
be pointed out arising from the tax. (Lorenzo v. Posadas, 64 Phil. 353)
Principles involving the doctrine of symbiotic relationship/benefits
protection.
It is a legal duty on the part of the citizen to pay
taxes to support the Government. On the other hand, it is a reciprocal duty on the part of the
Government to provide protection and benefits.
DISCLAIMER: The author is not lawyer nor an authority on this topic. It is a product of humble research and study of law. The information provided is not a legal advice and it should not be used as a substitute for a competent legal advice from a licensed lawyer.
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