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* Equality in taxation such apportionment be more or less just in the light of the taxpayers ability to
pay (ability-to-pay principle)
*Progressive system of taxation tax laws shall place emphasis on direct rather than indirect taxation
with ability to pay as principal criterion
Test of Rightful Taxation: Whether the proceeds of the tax must be used for
1. For the support of the government
2. For any of the recognized objects of government
3. To promote the welfare of the community