If you really think about it, what does it mean to be “tax-conscious”? Certainly, it should be more than being able to pay your taxes on time (although these days, that, in itself is admirable, laudable, even). Tax consciousness begins in understanding the concept of what taxes are, in the first place, and why paying them is important.

Any law student will tell you how the theory of taxation is taught all over the Philippines, and it has something to do with the “Lifeblood Doctrine.” The doctrine starts off with the basic assumption that the existence of government is necessary. And for government to exist, (and not just to exist, but to thrive and endure) it needs taxes to promote public interest and the common good.

I will not go into a deeper and more technical discussion of the Lifeblood Doctrine, but I will, instead, look into how effective it is in providing an image of how taxes are important. If you look into the word “lifeblood,” it does conjure images of taxes being the blood necessary for the body (government) to survive. But this concept doesn’t take into consideration the notion of how taxes are introduced into government, and that eventually, it gets depleted. The average person doesn’t always need a blood transfusion to survive, so you see the practical difficulties of applying the “lifeblood” concept.

Personally, I would prefer to look into taxation and government in terms of more rudimentary concepts, as if I were explaining it to a child. If one can introduce a concept about taxation vis-à-vis government that is easily grasped and understood by a child, that would certainly be a better way to ensure tax consciousness among the citizenry, by starting with the youth.

So, what are the basic concepts that we can use? Why not start with the idea of public transport? Everybody (even kids) can relate to riding a jeepney, tricycle, bus, or UV express van, right? Let’s take the UV express van as an example. The van is government, the commuters are the taxpayers, and the driver symbolizes our government officials. The van needs gas to move, the driver needs money to buy gas, so he needs to collect fare (taxes) from the commuters.

The above concept may seem too simplistic, but it may be an elegant tool from which you can encourage discussion, and hopefully circumspection with children. You can challenge their thinking by asking these questions: How effective of a driver is the person driving the van? Does he have the safety and well-being of his passengers in mind? Is he a reckless driver? Is he judicious enough in spending the fare money for fuel and necessary repairs for the van? Do the commuters think they’re paying the right amount of money for what they get out of the trip? Is the van a pleasant place to be in, and are the commuters generally happy?

And be sure to drive home this point: If the commuters are not happy with the driver, they CAN always have him replaced. You don’t have to be stuck with a lousy driver.

Manila Times Source

 

ATTY. RON ARRIESGADO

Partner LMA LAW