What does the Arizona Constitution say about taxation?

The Arizona Constitution establishes principles regarding taxation that emphasize uniformity and fairness in tax application. The correct answer reflects that the state mandates uniform taxation, meaning all property must be taxed at the same rate, ensuring equitable treatment of taxpayers. Additionally, while Arizona does not prohibit a personal income tax outright, it does maintain specific regulations that influence how individual income can be taxed, aligning with historical practices.

Uniform taxation aims to prevent unequal burden on different segments of the population, which is a foundational principle in many state constitutions. The idea is to create a fair system where individuals and businesses contribute to state and local revenues based on their ability to pay, aligning with the broader aim of equitable governance.

This answer is in contrast to the other options, which misinterpret or simplify the complexities of tax law and regulation as outlined in the constitution. For example, the assertion that all taxes must be approved by Congress does not hold true, as states, including Arizona, can levy taxes without federal approval. Additionally, suggesting that taxes must be based only on property values does not consider the diverse tax structures that can exist in a state. Lastly, the notion that local governments can impose any tax without limits does not align with state constitutional provisions that typically place parameters on local taxation to ensure