TY  - BOOK
AU  - Ampongan, Omar Erasmo G.,
TI  - Income taxation (based on TRAIN LAW): (with tax principles, BOI, PEZA, BME, SR. Citizen law, PWD law and tax remedies)
U1  - 336.2 
PY  - 2018///
CY  - N/A
PB  - N/A
KW  - Income taxation
N1  - 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.
ER  -