Mr. /Madam, worthy opponents, ladies and gentlemen!

As the second speaker of the Affirmative, I will continue with the Affirmative case.
As said by Marjorie Kornhauser, a renowned tax scholar and a professor of Law in the
United States, voluntary, in the context of taxation, simply means that people do not
have to be compelled to pay their taxes through actual enforcement actions by the
state. It does not mean that the tax laws do not apply to you. It means you can
minimize your taxes by taking advantage of various deductions and tax credits.
For my first contention, voluntary taxation should be adopted in the
Philippines because it will allow greater freedom on the taxpayers. Although in our
current system of taxation, we already have this, as for example taxpayers have a
choice whether to be vat registered or not, this system would provide more of such on
the part of the taxpayers.
One of the declared policies of the State is to ensure that Government is able to
provide for the needs of those under its jurisdiction and care. Through this freedom to
choose where the tax paid would be used, this declared policy would be more feasible.
As we know, citizens are more aware of what is happening in the society, hence, they
know where their taxes would be more helpful. Also, this system will promote theoretical
justice, one of the basic principles of sound tax system, also known as the ability-to-pay
principle which means that tax burden should be in proportion to the taxpayers ability to
pay. Taxpayers will then be free to arrange their financial affairs in such a way to take
advantage of any tax benefits. Payment of taxes will be commensurate to their salaries
or wages.
Implementing this kind of system of taxation will permit taxpayers to have their
preferences as to how they want their money spent based on their ability to pay. This
system could function by distributing tax forms which contain options or questions which
would designate where the money paid by the taxpayers would go. The taxpayers can
now speak up as to where they think their money should be utilized as what had been
already mentioned, they are more knowledgeable of the actual scenarios in our country.
For my second contention, voluntary taxation can give a stable and highly
favorable tax climate that makes a state profitable for every type of business.
Location is an important factor and it is essential that business owners understand what
system of taxation are in each business's area of influence. An area which has a
voluntary system of taxation is highly preferable and is considered a profitable business
location for business owners. Greater number of businesses is growth of productivity
which leads to economic growth. High taxes often lead to a burden on residents that
affects spending and job growth, and voluntary taxation also helps to address this
burden.

Lastly, it gives citizens more privacy regarding their personal finances
since in voluntary taxation, information may not be recorded and stored by the
state government. Privacy is a hot issue right now and the government is, well, in the
hot seat. Taxpayers must have the right to confidentiality. Taxpayers have the right to
expect that any information they provide to the government will not be disclosed unless
authorized by the taxpayer or by law. Taxpayers have the right to expect the state to
investigate and take appropriate action against its employees, officials and others who
wrongfully use or disclose taxpayer information. Through this system of taxation,
disclosure or sharing of data collected by the government shall be minimized.