PROPOSED SUGGESTED ANSWERS

Necessity theory. The theory behind the exercise of the power to tax emanates from
necessity, without taxes, government cannot fulfill its mandate of promoting the general welfare
and well being of the people. [Gerochi v, Department of Energy, 527 SCRA 696 (2007)]
Benefits received principle. The expenses of government, having for their object the
interest of all, should be borne by everyone, and the more man enjoys the advantages of
society, the more he ought to hold himself honored in contributing to those expenses. [Opening
quotation in Abakada Guro party List (formerly AASJAS), etc., v. Ermita, et al., G. R. No. 168056, September 1, 2005
and companion cases from Anne Robert Jacques Turgot (1727-1781) a French statesman and economist]
Doctrine of symbiotic relationship. The symbiotic relation between the state and
its citizens constitutes the reciprocal duties of protection and support between the state and its
citizens and residents. (Commissioner of Internal Revenue v. Algue, Inc., et al., 158 SCRA 8, 16-17)