000			01844nam a2200253 i 4500
003			CSPC
005			20251204162741.0
008			251204s2024 ph 000 0 eng d
040			_aCSPC _beng _cCSPC _erda
050	0	0	_aKF6369 _b.A476 2024
082	0	4	_a336.2 _bAm74i
100	1		_aAmpongan, Omar Erasmo G., _eauthor.
245	1	0	_aIncome taxation / _cOmar Erasmo G. Ampongan.
250			_a18th edition.
264		1	_aPhilippines : _b[Name of Publisher not identified], _c2024.
300			_av, 688 pages ; _c21 cm.
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
505	0		_a1. 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.
650		0	_aIncome tax.
942			_2ddc _n0 _cBK _h336.2 _iAm74i _kFIL _m2024
999			_c31074 _d31074