<?xml version="1.0" encoding="UTF-8"?>
<mods xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.1" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
  <titleInfo>
    <title>Taxation law</title>
  </titleInfo>
  <name type="personal">
    <namePart>Valdez, Eduardo Victor J.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
    <role>
      <roleTerm type="text">author.</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Ditchella, Michael J.</namePart>
    <role>
      <roleTerm type="text">editor.</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Mirasol, Maria Ynna Jevyh A.</namePart>
    <role>
      <roleTerm type="text">editor. </roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Velasco, Mirriam M.</namePart>
    <role>
      <roleTerm type="text">Book design. </roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Alquitran, Jan Claren Mae J.</namePart>
    <role>
      <roleTerm type="text">Cover design.</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <genre authority="marc">bibliography</genre>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">ph</placeTerm>
    </place>
    <dateIssued encoding="marc">2025</dateIssued>
    <edition>Second edition. </edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xii, 414 pages ; illustrations : 22 cm. </extent>
  </physicalDescription>
  <abstract>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 .</abstract>
  <tableOfContents>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.</tableOfContents>
  <note type="statement of responsibility">Eduardo Victor J. Valdez.</note>
  <note>Includes bibliographical references and index. </note>
  <subject authority="lcsh">
    <topic>Taxation</topic>
    <topic>Law and legislations</topic>
    <geographic>Philippines</geographic>
  </subject>
  <classification authority="lcc">KPM 279 .V233</classification>
  <classification authority="ddc" edition="23">336.200599 V237t</classification>
  <identifier type="isbn">9789719824114</identifier>
  <recordInfo>
    <recordContentSource authority="marcorg">DLC</recordContentSource>
    <recordCreationDate encoding="marc">260904</recordCreationDate>
    <recordChangeDate encoding="iso8601">20260904201807.0</recordChangeDate>
    <languageOfCataloging>
      <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
    </languageOfCataloging>
  </recordInfo>
</mods>
