John Rawls' Theory of Justice and the Philippine Taxation

This paper discusses the philosophical concept of distributive justice enunciated by John Bordley Rawls (1921-2002) and how it is applied in the exercise of the state’s inherent power of taxation, particularly in the Philippines. First, it discusses the legal bases, nature, and principles of taxation in the Philippines. Second, it also discusses Rawls’ Theory of Justice and other Rawlsian philosophical ideas, such as the equal liberty principle and difference principle. Lastly, it presents how Rawl’s theory of justice is applied to Philippine taxation.