02226nam a2200349 i 4500 CSPC 20260904201807.0 ta 260904s2025 ph a b 001 0 eng 9789719824114 DLC eng CSPC CSPC rda KPM 279 .V233 23 336.200599 V237t Valdez, Eduardo Victor J., author. Taxation law / Eduardo Victor J. Valdez. Second edition. Quezon City, Philippines : C & E Publishing, Inc., 2025. xii, 414 pages ; illustrations : 22 cm. rdacontent text txt rdamedia unmediated n rdacarrier volume nc Includes bibliographical references and index. Tax laws and taxation: sources, meanings, theory, and purposes -- Nature and limitations of the power to tax -- Situs of taxation and double taxation -- Sources, applications, interpretation, and administration of tax laws -- Filing and payment of taxes -- Means of avoiding or minimizing the burden of taxation -- Exemptions and applicable tax rates -- Tax remedies under the national internal revenue code -- Income taxation -- Income: meaning, sources, and kinds -- Classification of taxpayers -- Items of gross income and executions -- Allowable deductions in determining taxable income. Taxation law seeks to introduce college students to the basic principles and concepts of taxation. Laypersons will also benefit from this book as it explains income taxation for the individual. Entrepreneurs will profit from learning the bases of corporate taxation as well as strategies for legitimate tax minimization through tax deductions, tax shifting, and tax avoidance . Taxation Law and legislations Philippines Ditchella, Michael J., editor. Mirasol, Maria Ynna Jevyh A., editor. Velasco, Mirriam M., Book design. Alquitran, Jan Claren Mae J., Cover design. ddc 0 BK 23 336.200599 V237t FIL 2025 0 0 ddc 0 0 BUHI BUHI FIL 2026-09-04 GAA 0 FIL 336.200599 V237t 2025 002023-BUH 2026-09-04 20:16:41 1-1 2026-09-04 BK 33170 33170