Tax is a burden and some taxpayers chose to avoid it. Taxes are involuntary fees levied on individuals and corporations and enforced by a government entity whether local, regional or national in order to finance government activities (Investopedia, 2020). Though, it is burden, it is also based on the Ability to Pay Theory. This theory emphasizes that the capacity of the taxpayer to pay tax is parallel to its tax obligations.
Tax is an obligation of the people within the territorial jurisdiction of sovereignty. The scope of taxation is widely regarded as comprehensive, plenary, unlimited and supreme. Yet, it is still bounded to inherent and constitutional limitations. It is not levied to be abusive towards the people. It is not imposed to destroy the well-being of the citizens.
The government, through taxation, is also obligated to its people to render public services from the tax collected. This includes infrastructures such as roads, bridges, ports, government facilities, etc. Government services such as free education, medical, legal, communication, environmental protection, military and defense operation, emergency services, etc.
Highlighting the Year 2020, the advent of Covid-19 pandemic is an arduous journey to the Philippines. The country always tops the highest number of Covid-19 cases among Southeast Asian nations. The government placed a lot of efforts to mitigate the number of Covid-19 cases and yet the country is still suffering from the pandemic. The sustainability of the government in fighting the pandemic is also uncertain. Tax collected by the BIR is the main source of funds being used in combatting the Covid-19. Tax also used to alleviate the economic damages brought by this pandemic.
Tax plays a major and significant role in our lives. Yes, it may seem a burden, but it must be also seen as a benefit. Without tax, how will the government functions and deal with all the problems surrounding our country. We have to do our part as being a tax compliant, as we are a good citizen of this country. Note that the government is a steward of this fund and transform it into public service. The people entrusted that part of their income to the government for the common good. The citizens also have high hopes to the government to use tax as it is intended to be.
By: Arrianne G. Cuevas | Teacher II | Bataan National High School-Senior High School | Balanga City, Bataan
