Zen Description Essays - Nondualism, Yogacara, Buddha-nature

Zen Description What is "Zen" It is a conservative view of some, that the world is a very strange place. Once upon a time, four men and a woman all wished they could meet the perfect person. Each in his or her own way received a message to be at a certain bar at a time and at the third stool from the left, the perfect person would be sitting. The woman got there early, and sat down in the fourth seat to wait. As the time grew closer, she decided it wouldn't hurt to "freshen up" and popped into the bathroom. Just as the door to the bath room closed, the first man a Priest, came in. He looked wildly around the room for a second, and then gazed toward the third seat. Seeing no one there, a look of relief crossed his face. "Thank you, Lord! I fell to a temptation to sin. And you allowed me to see the error of my ways." he muttered. Just as the priest was leaving, the second man a Buddhist, came in. He looked serenely around the room for a moment, the then gazed upon the third seat. Seeing no one there, a look of amazement crossed his face. "Thank you, Lord! I failed to realize the nature of things. And you allowed to see the error of my ways," he muttered. Just as the Buddhist was leaving, the third man a Zen Poet, came in. He slowly look around the room, and the gazed toward the third seat. Seeing no one there, he sighed. And went to sit at the third seat of the bar. Just after the Poet had sat down, the fourth man stumbled in. He looked right at the third seat. Seeing the poet, a look of horror crossed his face. "I'm not gay! I'm not gay! he muttered as he stumbled back out the door. Just as the fourth man left, the woman returned. Seeing the poet, she wondered, "This is the perfect guy?" Uncertain, she sat down at her seat and began to talk to him. The question of "What is Zen?" is the best answer to itself. The common sense point of view that it's a sect of Buddhism based upon the Buddha's mythic "Flower Sutra" is not wrong. Many point toward that exchange as the start of what is Zen. A more scientific view might be to consider Zen as a societal extension of Bodhidharma's four assertions. This is not incorrect either. At this moment, I think the best view is to consider Zen as the skillful means of skillful means. Those who have come to intuitively understand the Buddha's enlightenment use it. Seeing directly into their answer, they see the source of their self-nature, and seek to share the vision with anyone who requests it. We can talk of the various schools and their ways of demonstrating the fundamental truth of reality. But such talk is really only the construction of a gate for those of an intellectual bent. The essence of Zen is nothing more or less than directly perceiving the world around us without the blinders of our own thoughts and opinions. Reach into that moment of understanding, and all of Zen flows forth. Pause for a moment to believe it, and all the oceans of the world turn into deserts. The western mind likes metaphors as points. Recently, I remembered one that was told to me long ago. I will relate it, in hopes that it might shed some light upon this serious issue. The essence of Zen is much like the nature of any computer system. When you get right down to it, "It's all zeros and ones!" See the Zeroes and ones as you like. Try to understand where the software ends, and the hardware begins. Try to follow the chain of history of ideas. Look into the various events, which led to the reception of this essay. All these people, things and events are a useful, if you want to understand the device known as a computer. All their events, people and things are useless, if you don't care about it. Either way, it all comes down to a pattern of zeros and ones interacting with other patterns of zeroes and ones. To see into the essence of the problem of Zen, just ask ten people what computer's are and how they work. Most people will admit, they don't know. A few will offer very different distortions of it,

Citizens Equality in the United States

Citizens Equality in the United States As time goes on, it becomes increasingly clear for more and more Americans that there is something definitely wrong about the functioning of the country’s governmental institutions.Advertising We will write a custom essay sample on Citizens’ Equality in the United States specifically for you for only $16.05 $11/page Learn More This reason for this is simple – quite contrary to the official agenda of the advocates of social egalitarianism and political correctness, which during the course of recent decades have been in charge of designing America’s domestic policies, the gap between the country’s rich and poor has been widening in an exponential progression to the flow of time (Miringoff Miringoff 152). Yet, there are good reasons to believe that this is happening not due to the policy-makers’ lack of enthusiasm in promoting the concept of a welfare state. Quite on the opposite – this is taking place because t he currently deployed approaches to ensuring a social fairness within the society are based upon utterly unscientific assumption of citizens’ equality, regardless of what happened to be the specifics of their genetically predetermined rate of Intellectual Quotidian (IQ). In my paper, I will aim to explore the validity of this suggestion at length. One of the main argumentations, as to what causes a growing number of Americans to suffer from poverty, deployed by neo-Marxian social scientists, is the assumption that the country’s GNP continues to be unequally distributed among citizens (Rawls 245). In its turn, this causes many left-wing politicians to suggest that, in order for the rate of inequality within the American society to be kept under control, the government should consider hiring more bureaucrats, whose job would be concerned with ensuring a fair distribution of the national wealth among ‘underprivileged’ Americans. Some of these politicians go a s far as proposing the institutialization of the so-called ‘Peace Department’, the representatives of which would be endowed with the executive powers to exercise an administrative control over the functioning of the country’s free-market economy – all for the sake of advancing the cause of ‘equality’ (Cronkite par. 4). Nevertheless, even though that the equality-obsessed social scientists prove themselves thoroughly insightful, once the distribution of wealth is being concerned, they appear to lack the basic understanding of what causes the GNP to be generated, in the first place, and what accounts for the discursive aspects of the wealth’s generation in a post-industrial era.Advertising Looking for essay on political sciences? Let's see if we can help you! Get your first paper with 15% OFF Learn More This partially explains these people’s unawareness of the fact that, as of today, the value of ‘hum an capital’ continues to increase; whereas, the value of ‘physical capital’ is steadily declining (Milanovic 7). And, it is specifically the varying measure of people’s endowment with the ability to operate with utterly abstract categories (intellect), which defines the extent of their objective value, as ‘human resources’. The reason for this is apparent – the more a particular individual is being capable of relying on its intellect, while facing life-challenges, the more he or she is capable of acting as the agent of a technological progress. And, the more a particular country’s economy is being technologically-intense, the less it requires natural resources to sustain its continual functioning. Nowadays, people’s intellect has assumed the subtleties of a ‘physical capital’, in the literal sense of this word. Therefore, contrary to what the hawks of ‘equality’ suggest, there is nothing unnatural about the fact that; whereas, software designers are being commonly paid as much as $500 per hour, the country’s manual laborers (whose number is growing, due to the ‘multiculturalism’ policy) rarely receive more than $10 for an hour of their work. The objective principles of the free-market economy functioning’ determine such a state of affairs – not the money-greedy capitalists. In its turn, this explains the continual growth of the so-called ‘red market’, where people sell their bodily organs for money (Carney 32). Apparently, being unable to sell their intellect, impoverished people from the Third world countries are left with no choice but to sell the parts of their bodies – in full accordance with the Darwinian laws (Dillard 6). Yet, in the light of recent discoveries in the fields of biology and genetics, these people’s continual poverty (and consequently, their willingness to sell their organs) cannot be solely ex plained by the fact that they have been denied an opportunity to receive a good education. Rather, this situation reflects the fact that, due to the specifics of these people’s genetic makeup, the rate of their IQ is doomed to remain very low – hence, making it impossible for them to attain a social prominence. Given the fact that, due to the institutionalization of the ‘celebration of diversity’ policy in this country, America is now being flooded with legal and illegal immigrants from the Third World, known for their unsurpassed talent in baby-making, there is nothing utterly surprising about the fact that, as time goes on, the educational and living standards in this country continue to deteriorate rapidly. In its turn, this contributes even more to the problem of ‘inequality’. However, instead of admitting the scientifically proven fact that the very laws of biological evolution (which apply to the representatives of Homo Sapiens species, as much as they apply to plants and animals) expose the fallaciousness of the assumption of people’s de facto equality, the governmental officials prefer to remain in the state of an intellectual denial, in this respect. Consequently, this causes them to address the problem of inequality extensively.Advertising We will write a custom essay sample on Citizens’ Equality in the United States specifically for you for only $16.05 $11/page Learn More That is, instead of revealing the inequality’s objectively predetermined roots, they simply strive to conceal its true causes by the mean of legislating a number of ‘equality promoting’ policies (such as the ‘affirmative action’) and subjecting citizens to the censorship of political correctness (Valenzuela par. 4). Moreover, in order to be able to finance the implementation of their ‘equality facilitating’ policies, these politicians meddle with the functio ning of America’s free-market economy, while trying to turn the U.S. into an essentially Socialist state. Yet, as it was implied by Gladwell, the idea that the capitalist economy can be simultaneously ‘free’ and ‘supervised/planned’ is conceptually wrong, because it does not take into account the Heisenberg’s ‘uncertainty principle’, which defines the very essence of the universe’s workings (164). As a result, the economy’s functioning continues to become ever more inefficient, which negatively affects the process of the GNP’s generation – hence, reducing the amount of ‘wealth’ that is supposed to be equally shared among ‘underprivileged’ citizens and establishing objective prerequisites for them to continue suffering from poverty. I believe that the provided line of argumentation is being fully consistent with the paper’s initial paper. Apparently, in order for American policy-makers to be able to set this country on the path of becoming socially fair, they would have to reassess the validity of the ideology-driven paradigm of people’s ‘equality’. The reason for this is simple – it would make possible for politicians to adopt a scientific approach towards increasing the extent of ordinary citizens’ economic well-being. Carney, Scott. The Red Market: On the Trail of the Worlds Organ Brokers, Bone  Thieves, Blood Farmers, and Child Traffickers. New York: HarperCollins, 2011. Print. Cronkite, Walter. A Department Of Peace? Web. Dillard, Annie. Pilgrim at Tinker Creek. New York: Buccaneer Books, 1974. Print.Advertising Looking for essay on political sciences? Let's see if we can help you! Get your first paper with 15% OFF Learn More Gladwell, Malcolm 2002, Blowing Up. PDF file. 18 Dec. 2012. https://www.gladwellbooks.com/. Milanovic, Branco 2011, More or Less. PDF file. 18 Dec. 2012. https://www.imf.org/external/pubs/ft/fandd/2011/09/pdf/milanovi.pdf. Miringoff, Marc and M. Miringoff. The Social Health of the Nation: How America Is  Really Doing. New York/Oxford: Oxford University Press, 1999. Print. Rawls, John. A Theory of Justice. Oxford: Oxford University Press, 1999. Print. Valenzuela, Luisa. The Censors. Web. https://southerncrossreview.org/3/censorseng.html.

Close reading Essay Example | Topics and Well Written Essays - 750 words

Close reading - Essay Example He not only physically describes the woman but also creates a contrast between her early privileged life and her life as a servant now. He uses strong heavy words in describing her past, words like castle, robes, princess and many more that create a lasting impression of the luxurious life the women had before. These words create a very powerful and impactful picture in the reader’s mind. ‘I have not always been blear–eyed.’ He starts off with this sentence which appeals to the reader. This sentence creates a mystery for the reader as automatically the reader gets interested in the idea of what that woman must have been before the present story line. The reader would inevitably be forced to read ahead and find out what the woman’s past holds, indeed. Also in choosing the title of the chapter the author has hidden a mystery which makes the reader continue. He uses a sarcastic humorous tone in comparing her clothes and home to the living of German baro ns when he states that the woman’s robe alone could have bought half the province of Westphalia. Voltaire pays a lot of attention to the description of things in the book in general, in this paragraph in particular he is describing the younger version of the woman, and he looks closely at the changes that show in a woman when she becomes older. He not only highlights her character by using words like ‘wisdom’ and her ‘graceful accomplishments’, but also goes on commenting on her physical changes when he talks about her breasts, eyebrows and eyes, creates an image by using very simple words but such that would clearly paint a picture of that woman in the reader’s eyes. He uses metaphors to make the description feel real, ‘her eyebrows as black as jet’. Using metaphors makes it easier for the reader to relate to the portrayal of a character. Voltaire uses very bold words in the depiction of the image of that woman, ‘as for my eyes, they darted flames and eclipsed the lustre of the Stars’. Other than describing the woman with words and metaphors he adds in the story testimony of other characters in the story which further proves his depiction of the character. It is a unique and different yet effective way of portraying a character. Looking at the writing style of author in these paragraphs it can be seen that he is not just describing the character for its image but is also moving the story ahead in that description, and how he moves from the present of the character to her past, and in her past from the age of fourteen to the age where she was all ready to marry. In describing the ceremony of the nuptials he manages to capture the royalty of the family she belonged to by using a word like ‘magnificence’. Voltaire often uses direct dialogues in continuing the story making it feel like a film to the reader. Other than using direct dialogues he also uses the feeling of the character lik e ‘I loved him, too, as our sex generally for the first time, with rapture, transport, and idolatry’ which makes it easier for the reader to understand and connect with the characters. Although the author is describing everything in detail painting a vivid picture of that woman and her past he still manages to keep it all very concise and to the point without dragging it, which keeps the reader involved. The coherent link between the description and the story line makes it easier for the reader to follow and keep up with the extensive description. In all the

Depression Essay Example | Topics and Well Written Essays - 500 words - 1

Depression - Essay Example Therefore, there are some differences in symptoms of depression depending on stage of development, gender, and culture. Depression is not a weakness, however, a severe ailment with genetic, mental, as well as social features to its causes, signs, and treatment; an individual cannot ignore it because if left unattended to, it may get worse, and if it is undertreated, it will reoccur again. There are selected collective signs and indications of depression, although it differs from individual to individual. It is significant that an individual remembers that these indications can be part of natural life`s regular low point. However, the more indications a person has, the resilient they are, and the lengthier they have persisted, the more possible it is that a person is handling the depression. Examples of signs includes loss of interests in day-to-day practices, changes in sleeping, alteration in appetite, energy loss, as well as loss of self-esteem. In most cases, depression is the key aspect for suicide (Glen, 2007). The profound desolation and desperateness that goes together with depression can create perversity appear like the single manner to do away with agony. Therefore, this shows that the feelings of passing away are a severe indication of depression. According to research, dejected men are less prospective than women to recognize thoughts of self-disgust and desperation (Nolen, 2001). Rather, they always grumble about fatigue, irritability, and loss of concentration in their daily activities. Despite the fact that the amounts of depression in females are high than those in men, it is noted that men are at a higher danger of committing suicide, and in particular grown-up

Fascinating Moment Essay Example for Free

Fascinating Moment Essay Miller successfully makes the Vinny Bolzano story a fascinating moment to return to by carefully planning the plot of the play. In the beginning, because Eddie told the story of Vinny Bolzano, we believe that no matter how much he hates the cousins, he wouldn’t do anything like Vinny because of his belief in loyalty to family and the community. However, just before he leaves Alfieri’s office, we see the phone-booth gradually light up, symbolizing the triumph of Eddies desperation over his conscience as he contemplates the idea of snitching to the Immigration Bureau. Earlier in the play, Eddie shows his belief in the unspoken code of honour and Italian ‘justice’ when he tells Catherine the story of Vinny Bolzano to warn her about snitching on Marco and Rodolfo and the consequences, and is very particular on pointing out how no one should know that they are harbouring illegal immigrants. The story of Vinny is not merely that of a young boy who betrays his own uncle to the authorities. It also goes to show the price he has to pay for that betrayal. He is humiliated in the street by his own parents and he leaves his house never to be heard of again. The fact that Eddie does the exact same thing of which he has spoken with such horror is ironic, but for the audience who were warned at the start of the play it is dramatic irony. Eddie forgot the words which he made very clear to Catherine, you can quicker get back a million dollars that was stole than a word that you gave away. His words foreshadow his own destruction. Now he finds this saying to be true: his feigned horror on finding the Liparis have relatives sharing with Marco and Rodolfo, and his suggestion that they are being tracked, coming just before the immigration officers arrive, is a giveaway. It is also made more of a community issue because now he hasn’t just snitched on his own family but also on the Liparis. Lipari and his wife, Louis and Mike, the stage representatives of the wider community, one by one leave Eddie alone, symbolizing his isolation. Both Catherine and Beatrice are speechless with shock when they realise what Eddie has done, and immediately, their opinion of him changes from love to hate. Miller uses Beatrice’s unbelieving â€Å"Oh, my God, my God† to show that even she, who had stood by and supported Eddie, had now turned against him.  To add further insult to injury, Marco later spits in Eddie’s face, and is then carried away before Eddie can retaliate. This sequence of events further degrades Eddie’s character, and will lead to his end being far more tragic, as he is deserted, disgraced and angry at how he thinks his good intentions are being misinterpreted and thrown back in his face. The climax of the play is a showdown and it clearly shows the ignominious consequences that Eddie brought upon himself. Marco believes it is dishonourable to let Eddie live, but has given his word not to kill him. Eddie pulling a knife out means that Marco can see justice done, while keeping his word. Again the action is symbolic of the plays deeper meaning. Eddie literally dies by his own hand, which holds the knife, and is killed by his own weapon; but Eddie also metaphorically destroys himself, over the whole course of the play. And this is what Alfieri introduces to at the plays opening: the sight of a man destroying himself, while those around him are as powerless as a theatre audience to prevent it. Alfieris speech at the beginning begins by introducing a lot of concepts which are explored later in the play. He begins with a speech on lawyers and the distrust that originates from it, You see how uneasily they nod to me? Thats because I am a lawyer a lawyer means the law, and in Sicily the law has not been a friendly idea. Both Eddie and Marco allow their personal feelings to affect their idea of justice. They are not strong enough to take an objective view. We see that Alfieri is right, people are not strong enough to execute true justice, their desires and feeling always take a part. This is why it is better to rely on the law, which although flawed offers an objective view. We can see later in the play that both Eddie and Marco turn to the law for help, but the law lets them down, You mean to tell me that theres no law that a guy which he aint right can go to work and marry a girl and ?. These two parts of the play link to show us that the law will often clash with loyalty, and when something interferes with loyalty, one often has to turn to the law for help; however, the law may often deal with the problems too severely. We can see this by the drastic action that Eddie has to take to remove Rodolfo from Catherine’s love. Alfieri says This is not God only God makes justice. The idea that the corporate federal law is inadequate comes out in a few places in the play. One example is when Marco is in jail and talks to Alfieri about what will happen to Eddie. Marco says all the law is not in a book. This tells us that Italians have many different rules to Americans to do with punishment and believe in getting justice rather than abiding by the law. With this, Miller tries to show the culture clash as Americans believe more in law whereas the Italians believe in justice. Justice is a very important because it links in with honour. Honour is shown to be very important, especially to the male characters. It means far more to them than the law. To be honourable is to be respected. If you do anything dishonourable, you lose respect. That is why Marco and Eddie are so keen to protect their names and get a just conclusion. Codes of honour bind families and the whole neighbourhood with a sense of community. Everyone should look out for one another, to betray someone is the most dishonourable action imaginable.

Germany and its Economy Essay -- Economics

Germany and its Economy Known as the "fair" capital, Germany lies in the center of Europe and in the center of the European home market. Approximately two thirds of the top international fairs take place in Germany. Germany is successful. A leader in world trade, Germany is the third largest economy in the world and the biggest market in Europe. It wasn't always this way though; European power struggles wounded the country in two devastating World Wars in the first half of the 20th century and left the country dominated by the victorious Allied powers of the US, UK, France, and the Soviet Union in 1945. Germany has been through all of the phases of the business cycle many times. It even suffered immense depression after World War One in the early 20th century. The Treaty of Versailles dug a deep hole in Germany's economy because the Allies had gotten a little greedy with their revenge. Payments made by Germany to the Allies represented a drain of capital that would have otherwise been directed toward the growth of German industry. In order to pay its debts for World War I, Germany engaged in a huge "hyperinflation" of its currency, printing paper marks until, in 1923, when they became worthless. The destruction of the currency wiped out the people's savings, which meant that there would be very little capital available within the German economy for years to come. With Adolf Hitler rising to power in 1933, the German economy became increasingly socialized and militarized, passing through recovery to prosperity, which scared their foreign investors and made a healthy economic recovery nonexistent. Germany is referred to as a "social" market economy and remains a key member of Europe's economic, polit... ...Germany is doing well other than a few scarcities. Because they are the third leading economy in the world, they rank up there with the U.S.and France. Germany has a few shortages in labor and energy, but overall they succeed in exports and GDP growth. Germany is an economy not much different than our own. Besides both being defined as market economies, Germany and the U.S. also share the same periods of business cycle changes. They both experienced the Great Depression in the 1920's and '30s and are even witnessing a recession now. I would agree that an economy is just like a business. An economy goes through the same downfalls and good times just like a business, an economy experiences depressions, recessions, recoveries and prosperities and the goal of an economy is to have a surplus of money while supplying its citizens with needed goods and services.

Economics Land Reform Essay

Lesson on LAND REFORM Land Reform – refers to the full range of measures that maybe taken to improve or remedy the defects in the relations among men with respect to their rights in Land. – Integrated set of measures designed to eliminate obstacles to economic and social development arising out of defects in the Agrarian structure. Agrarian Structure (also known as structural reform) is defined as a complex set of relationship within the agricultural sector between Tenure Structure, Production Structure, and Structure of Supporting services. 3 types: 1. Land Tenure Structure – is a concept which refers to one or more types of Land Tenure Systems regulating the rights to ownership, control and usage of Land and the duties accompanying such rights. 2. Production Structure – is a concept which relates to the nature, type and modus operandi as well as the actual process of production or farm operation. 3. Structure of Supporting Services – is a concept which involves matters like credit, marketing, the supplying of agricultural requisites, processing, storage and other technical assistance in so far as they have some immediate bearing on reforms of tenure and production structures. Agrarian Reform – (wider than Land Reform) the term comprises not only Land Reform but also the reform and development of complimentary institutional framework. It encompasses all programs designed to bring about improvement in all the institutions surrounding farm life. It is concerned not only with the farmer and the land he tills but also with the community he lives in. Philippine Agrarian Structures The pattern of land ownership in the Phils. Has been historically the major cause of social unrest. – by 1960, the problem of tenancy was far from being solved. Some 41% of all farms were cultivated by tenants as compared to 37% in 1948. – Tenancy is still deeply ingrained in our agrarian structure despite numerous land reform attempts of the government. – The problem was even more explosive in the rice – growing, the rate of tenancy was higher (31% in 1971). – These figures explain why the HUK influenced was strongest in Central Luzon and Cagayan Valley. It even resulted to: a. social time bomb in Negros Occidental and b. Sakdalista rebellion in Cabuyao Laguna Evils of Landlordism 1. Inquilinato System – under this system, the tenant bore all the risks. The absentee landlord merely waited for the harvest and collected annual rent. 2. Kasama System – the tenant usually furnished the land, farm tools, seeds and expenses for transplanting and harvesting. Although the sharing was regulated by la, abuses by the Land Lord continued unabated because of the weaker position of the tenants. 3. Takipan System – the tenant paid back two cavans of palay for every cavan that he borrowed. The rate of 100%. 4. Talindua and Terciahan – under the former, the rate of interest was 50%, under the latter, 33% or 1/3. If the Loan had been made in cash and was payable in kind, the scheme called for a 50-75% interest. 5. Latifundia – was the wrong kind of paternalism that it bred in some regions particularly in the Western Visayas. Under this system, the tenant goes to the Landlord for money when someone in the family died nor got married, birth, for school fees, harvest is damaged etc. †¢ Landlordism was often an unjust and inequitable system. But, even more, it was an obstacle to economic progress, because, our farmers were hindered from rising agricultural productivity, a must for long-run growth. LAWS OF AGRARIAN REFORM 1. P.D. 27 – law to emancipate the farmer from the bandage of soil – first law on Agrarian Reform (Oct. 21, 1972) 2. R.A. 1199 – Agricultural Tenancy Act of 1954 (Amended by R.A. 2263) 3. R.A. 1400 – Land Reform Act of 1955 4. R.A. 3844 – Agricultural Land Reform Code of 1963 (Amended by R.A. 6384) 5. R.A. 6369 – Agrarian Reform special fund (1973) 6. PD No. 2 – declaring the entire Phil. As Land Reform area (1972) 7. E.O. No. 228 – declaring full land ownership to qualified farmer beneficiaries covered by PD 27. (July 17, 1987) 8. R.A. 6657 – Comprehensive Agrarian Reform law (1988) 9. E.O. 229 and Proc # 131 – Instituting a Comprehensive Agrarian Reform Program 1987. Imperatives of Agrarian Reform a. Farmers to be independent landowners, increase their production, set them free from poverty and debt, and make them dignified participants in nation building. b. would liberate the capital for investment in new industries, which would increase production and provide employment to the expanding population and raise standard of living. c. It will correct the present imbalance in our society where there are enormous concentrations of land, wealth and power in the hands of a few. d. Not least, the land reform program will make democracy truly meaningful to the people. Lecture # 2 TAXATION Taxation – is the act of laying at tax, ie., the process or means by which the sovereign, through its law – making body, raises revenues to defray the necessary expenses of government. Taxes – are the enforced proportional contributions from persons and property levied by the Law-making body of the state by virtue of its sovereignty for the support of the government and all public needs. IMPORTANCE AND PURPOSE OF TAXATION a. Provide funds to promote general welfare and protection of its citizens b. to finance government’s multifarious activities and c. it is the lifeblood of the nation ESSENTIAL CHARACTERISTICS OF TAX 1. It is an enforced contribution 2. It is generally payable in money 3. It is proportionate in character 4. It is levied by the state which has jurisdiction over the person or property 5. it is levied on person and property 6. It is levied by the law-making body of the state and; 7. it is levied for the public purposes THEORY AND BASIS OF TAXATION 1. Existence of government is necessary. That it cannot continue without means to pay its expenses, thus it has a right to compel all its citizens and property within its limit to contribute. 2. The basis of taxation is found in the reciprocal duties of protection and support between the state and its inhabitants. (Benefit received principle) NATURE OF POWER OF TAXATION 1. It is inherent in sovereignty 2. it is legislative in character 3. it is subject to constitutional and inherent limitations CLASSIFICATIONS AND DISTINCTIONS 1. As to subject matter or object: a. Personal or Capitation – Tax of a fixed amount imposed on individual, residing within a specified territory. b. Property – imposed on property, whether real or personal. c. Excise – any tax which does not fall within the classification of a poll property tax. 2. As to purpose a. General, Fiscal, or Revenue – imposed for the general purposes of the government’s b. Special Regulatory – imposed for special purposes to achieve some social or economic ends irrespective of whether revenue is actually raised or not. 3. As to scope for Authority a. National – Tax imposed by the national government’s b. Municipal – or local – imposed by municipal or public corporations 4. As to determine of Account a. Specific – tax of fixed amount imposed by the head or number or by some standard of weight or measurement. b. Ad Valorem – Tax of a fixed proportion of the value of the property w/ respect to which the tax is assessed. 5. As to whom hears the burden a. Direct – Tax which is demanded from the person who also shoulders the burden fo the tax b. Indirect – demanded from one person in the expectation and intention that he should indemnity himself at the expenses of another. (ex. VAT) 6. As to Graduation or Rate a. Proportional – tax based on a fixed percentage of the amount of the property, income or other basis to be taxed. b. Progressive or graduated – Tax the rate of which increases as the tax base or bracket increases. c. Regressive – tax the rate of which decreases as the tax base or bracket increases. (we don’t have this kind). OTHER TERMS DISTINGUESHED FROM TAX 1.Revenue – refers to all the income derived by the government. (Tax is included as revenue). 2. Internal Revenue – refers to taxes imposed by the legislature other than duties on imports and exports. 3. Custom Duties – Taxes imposed on goods exported from or imported into a country. 4. Debt – Tax is not a debt. Debt is based on contract, it is assignable, maybe paid in kind and person w. debt cannot be imprisoned 5. Penalty – punishment for violation of law NATIONAL TAXES Income – ( for purposes of Tax) all wealth which flows into the tax payer other than as a mere return on capital. Income Tax – tax on a persons income, profits and the like realized in one taxable year. Gross Income –all income but not including exempt income and income subject to final income tax. Example are: 1. salaries/wages services including fees 2. commissions 3. sale of and other dealings in business 4. interests and rents 5. dividends and securities and 6. income derived form gambling and illegal means