* Earliest taxes in Rome
* Taxes known as Portoria were customs duties on imports and exports
* Augustus Caesar introduced the inheritance tax to provide retirement funds for the military. The tax was five percent on all inheritances except gifts to children and spouses
* In England
* Taxes were first used as an emergency measure
* Taxes on income or capital were a recent development as a result of increasing government intervention in the economy
* In the Philippines
The pre-colonial society, being communitarian, did not have taxes
* In Modern Industrial Nations
* The government designates a tax base (such as income, property holdings, or a given commodity)
* A Tax Law is a body of rules passed by the legislature by which the government acquires a claim on tax payers to convey, transfer and pay to the public authority
* The process or means by which the sovereign, through its lawmaking body, raises income to defray the necessary expenses of the government.
* Taxation, as a power of the State, is inherent in sovereignty.
* The system of compulsory contributions levied by a government or other qualified body on people, corporations and property in order to fund public expenditures.
* An inherent power of the state to raise income and to demand enforced contributions for public purposes.
* Taxes are the lifeblood of the government and their prompt and certain availability are an imperious need (Commissioner vs. Pineda, 21 SCRA 105). A government cannot continue to exist and operate without financial means. This inherent power gives the government the right to tax citizens and properties within its jurisdiction.
Objectives of Taxation
* To raise revenues for public needs so that persons can live in a civilized society
* The government increase taxes in order to stabilize prices and stimulate greater production.