Ampongan, Omar Erasmo G. creator author. text ph 2024 18th edition. monographic eng

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v, 688 pages ; 21 cm. 1. General principles -- Definition of taxation -- Purposes of taxation -- Scope of taxation -- Basic principles of a sound tax system -- Nature or characteristics of the state's power to tax -- Limitations on the power of taxation -- Constitutional limitations -- Inherent limitations -- Aspects of taxation -- Taxes -- Definition of 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 -- 2. Income taxation (with tax principles & remedies) Ampongan -- Tax distinguished from special assessment -- Tax distinguished from debt -- Tax distinguished from customs duties -- Double taxation -- Situs of taxation -- Interpretation of the tax laws -- Forms of escape from taxation -- The basic forms of escape from taxation -- Tax amnesty -- Doctrine of equitable recoupment -- Rule on set-off or compensation -- Taxpayer's suit -- Sources of tax laws -- Steps in the legislative process. Omar Erasmo G. Ampongan. Income tax KF6369 .A476 2024 336.2 Am74i CSPC 251204 20251204162741.0 eng