Income taxation (based on TRAIN LAW) (with tax principles, BOI, PEZA, BME, SR. Citizen law, PWD law and tax remedies)/
Omar Erasmo G. Ampongan
- 15th Edition
- N/A N/A 2018.
- 687 pages: 21 cm.
Definition of taxation -- Purpose of taxation -- Scope of taxation -- Theory and basis of taxation -- Basic principles of a sound tax system -- Nature of characteristics of the state's power to tax --Limitations on the power of taxation -- Constitutional limitations -- Aspects of taxation -- Taxes -- Definition of tax -- Essential elements of a tax -- Classification of taxes -- Three inherent powers of the government -- Distinctions - eminent domain, police power and taxation -- Tax distinguished from license fee -- Tax distinguished from toll.