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Political Law
CoreDoctrines Overview
Taxation
Description
Taxation is the inherent power of the State to impose financial burdens on persons or property to raise revenue for public purposes.
Purpose
The power of taxation enables the State to raise funds necessary for governance and public services. It underscores the principle that while the State may impose financial burdens, taxation must remain lawful, uniform, and for a public purpose.
Main points
Power to tax is essential to sovereignty
Must serve public purpose
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