TY - BOOK AU - Valdez,Eduardo Victor J. AU - Ditchella,Michael J. AU - Mirasol,Maria Ynna Jevyh A. AU - Velasco,Mirriam M. AU - Alquitran,Jan Claren Mae J. TI - Taxation law SN - 9789719824114 AV - KPM 279 .V233 U1 - 336.200599 23 PY - 2025/// CY - Quezon City, Philippines PB - C & E Publishing, Inc., KW - Taxation KW - Law and legislations KW - Philippines N1 - 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 N2 - 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 ER -