Seminars Schedules

Inherent limitations

Inherent limitations are those which are inherent with the power itself and which could be deduced from its very nature. 1. Public purpose. This requires that the purpose of imposing a particular tax must be for public. Public does not necessarily means direct benefits of the entire citizenry but maybe indirect only, though direct to […]

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Limitations on power of taxation

As earlier said, power of taxation is an inherent power where there is no need for an express grant from the Constitution. Such power exists with the existence of the State and need not be granted for it to exist. The power is so broad that the State through the Legislative department can tax on […]

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Taxation power through other inherent powers

Monday, 1 August 2011, 11:20 | Category : National Taxes
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The main purpose of the power of taxation is to raise revenue. In some instances however, taxation is used as a medium of the exercise of other powers – the eminent domain and the police power. Power of eminent domain is that inherent power of the state to take private properties to be used for […]

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