Effects of tax as lifeblood
Tax is the lifeblood of government. Without tax, the government cannot operate. As a result of this principle of law:
[1] The State, through its law-making body, has a right to determine the subjects and objects of taxation;
[2] Courts cannot issue injunction to enjoin the collection of taxes, as a general rule;
[3] No constitutional grant is needed for the government to impose tax;
[4] The civil law concept of compensation, as a rule, does not apply in tax law; and
[5] People may be deprived of their liberty or property if a valid tax law is not complied with.
[1] The State, through its law-making body, has a right to determine the subjects and objects of taxation;
[2] Courts cannot issue injunction to enjoin the collection of taxes, as a general rule;
[3] No constitutional grant is needed for the government to impose tax;
[4] The civil law concept of compensation, as a rule, does not apply in tax law; and
[5] People may be deprived of their liberty or property if a valid tax law is not complied with.
