The following are the inherent limitations on the power of taxation:
Taxes may be levied only for PUBLIC PURPOSE.
The power to tax, being essentially LEGISLATIVE, cannot be delegated.
The power to tax is limited to the State's TERRITORIAL JURISDICTION.
INTERNATIONAL COMITY.
Public purposes of taxes Non-delegability of the taxing power Territoriality or situs of taxation tax exemption of the government International Comity
Inherent power of sovereignty Essentially a legislative function For public purposes Territorial in operation Tax exemption of government The strongest among the inherent powers of the government Subject to Constitutional and inherent limitations
Three inherent powers of government are taxation, education, and criminal justice. Three inherent powers of a state are police power, taxation, and eminent domination.
Inherent and Legislative Power
Taxation has inherent limitations, such as the following: 1. Taxes must be levied for public purposes and no amount shall be used for religious purposes. 2. The power of taxation cannot be delegated. 3. Only one tax can be imposed on the same income (rule against double taxation) 4. Government instrumentalities and agencies though which the government exercises sovereign powers are exempt from tax, in the absence of the contrary intent in the law. 5. The power of taxation is limited to the territorial jurisdiction of the taxing state. 6. Tax laws cannot apply to properties of foreign governments (international comity). 7. The supreme Court has jurisdiction on tax laws.
The Constitution includes limitations on the powers of government and taxation. Some of the limitations include; the Orientation clause, the Uniformity clause and no export tax.
It would depend on which constitution and country you are referring to.
true
Taxa
1. police power 2. eminent domain 3. power of taxation
"http://wiki.answers.com/Q/Does_the_US_constitution_put_some_limitations_on_state_taxation"
Paul James Hartman has written: 'State taxation of interstate commerce' -- subject(s): State Taxation 'Federal limitations on state and local taxation' -- subject(s): Intergovernmental tax relations, Interstate commerce, Law and legislation, Taxation