what is the primary purpose of taxation? describe the purpose and give 1 example of how it operates

Chapter 1 GENERAL PRINCIPLES A. CONCEPT, NATURE, AND CHARACTERISTICS OF TAXATION AND TAXES a Meaning of taxation. Taxation is the act of laying a tax, i.e., the process or means by which the sovereign, through its law-making body, raises income to defray the necessary expenses of government. It is merely a way of apportioning the cost of government among those who in some measure are privileged to enjoy its benefits and, therefore, must bear its burdens. (see 71 Am. Jur. 2d 342; 1 Cooley 72-73.) As a power, taxation refers to the inherent power of the state to demand enforced contributions for public purpose or purposes. Purpose and scope of taxation. (1) The primary purpose of taxation on the part of the government is to provide funds or property with which to promote the general welfare and protection of its citizens. Aside from raising revenues for governmental needs, taxation may also be exercised to attain various social and economic (non-revenue) objectives. (infra.) (2) In its broadest and most general sense, taxation includes every imposition of charge or burden by the sovereign power upon persons, property, or property rights for the use and support of the government and to enable it to discharge its appropriate functions. (see 71 Am. Jur. 2d 342-343.) Meaning of taxes. Taxes are the enforced proportional and pecuniary contributions from persons and property levied by the law-making body of the state having jurisdiction over the subject of the burden for the support of the government and all public needs. Essential characteristics of tax. As indicated in above definition, they are enumerated below. (1) It is an enforced contribution. A tax is not a voluntary payment or donation (84 C.J.S. 32.) and its imposition is in no way dependent upon the will or assent, open or implied, of the person taxed. (71 Am. Jur. 2d 344.) To be sure, taxation without representation, or without the consent in some form of those who are to be taxed, is contrary to the fundamental principles of good government. The principle of representation, however, applies only to political communities, as such, and not to individuals. It is satisfied by their adequate representation in the legislative body which votes the tax. (84 C.J.S. 48.) (2) It is proportionate in character. - A tax is laid by some rule of apportionment according to which persons share the public burden. It is ordinarily based on ability to pay. Thus, in practice, some people pay very high taxes: others, very small amounts or none at all. (3) It is generally payable in money. by law (e.g., backpay certificates under Sec. 2, R.A. No. 304, as - Unless qualified