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Mona Lisa Smile Essay

  • Submitted by: jonarose
  • on September 2, 2013
  • Category: History
  • Length: 4,197 words

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Below is an essay on "Mona Lisa Smile" from Anti Essays, your source for research papers, essays, and term paper examples.

  * 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.

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