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01 General Principles of Taxation

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like blood which acts as a support to every human organ so it could perform every duty inside the body, tax acts as the blood which supports government and state. “ LIFEBLOOD THEORY” THEORY OF TAXATION
BASIS OF TAXATION “ BENEFITS-RECEIVED PRINCIPLE ” reciprocal duties of protection and support between the state and its inhabitants
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01 General Principles of Taxation

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  • 5. like blood which acts as a support to every human organ so it could perform every duty inside the body, tax acts as the blood which supports government and state. “ LIFEBLOOD THEORY” THEORY OF TAXATION
  • 6. BASIS OF TAXATION “ BENEFITS-RECEIVED PRINCIPLE ” reciprocal duties of protection and support between the state and its inhabitants
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