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  <titleInfo>
    <title>Income taxation (based on TRAIN LAW)</title>
    <subTitle>(with tax principles, BOI, PEZA, BME, SR. Citizen law, PWD law and tax remedies)</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Ampongan, Omar Erasmo G.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
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    <role>
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  <typeOfResource>text</typeOfResource>
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      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
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    <place>
      <placeTerm type="text">N/A</placeTerm>
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    <publisher>N/A</publisher>
    <dateIssued>2018</dateIssued>
    <edition>15th</edition>
    <issuance>monographic</issuance>
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  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>687 pages: 21 cm.</extent>
  </physicalDescription>
  <tableOfContents>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.  </tableOfContents>
  <note type="statement of responsibility">Omar Erasmo G. Ampongan</note>
  <subject authority="lcsh">
    <topic>Income taxation</topic>
  </subject>
  <classification authority="ddc">336.2 Am74i</classification>
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    <recordCreationDate encoding="marc">190216</recordCreationDate>
    <recordChangeDate encoding="iso8601">20240919095154.0</recordChangeDate>
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