Dimaampao, Japar B.
Tax principles and remedies / by Japar B. Dimaampao - Second edition 2005 - Manila : Rex Book Store, c2005 - xxiv, 351 pages ; 23 cm.
Contents: Chapter I General principles -- I. Taxation defined -- II. Basis of taxation -- III. Nature of the taxing power -- IV. Aspects, processes, phases of taxation -- V. Purposes of taxation -- VI. Extent of the taxing power -- VII. Principles of a sound tax system -- VIII. Taxation distinguished from other inherent powers and impositions -- IX. Limitations on the taxing power -- X. Kinds of taxes differentiated -- XI. Concepts of double taxation -- XII. Tax evasion and tax avoidance -- XIII. Doctrine of imprescriptibility -- XIV. Principle of prospectivity of tax laws -- XV. Taxpayer`s suit -- Chapter II Tax remedies -- I. Remedies of the government -- II. Statute of limitations -- III. Taxpayer`s remedies -- Chapter III The new court of tax appeals; Includes appendices
English
971234259X [hardbound]
Taxation--Law and legislation--Philippines
Tax administration and procedure--Philippines
Tax principles and remedies / by Japar B. Dimaampao - Second edition 2005 - Manila : Rex Book Store, c2005 - xxiv, 351 pages ; 23 cm.
Contents: Chapter I General principles -- I. Taxation defined -- II. Basis of taxation -- III. Nature of the taxing power -- IV. Aspects, processes, phases of taxation -- V. Purposes of taxation -- VI. Extent of the taxing power -- VII. Principles of a sound tax system -- VIII. Taxation distinguished from other inherent powers and impositions -- IX. Limitations on the taxing power -- X. Kinds of taxes differentiated -- XI. Concepts of double taxation -- XII. Tax evasion and tax avoidance -- XIII. Doctrine of imprescriptibility -- XIV. Principle of prospectivity of tax laws -- XV. Taxpayer`s suit -- Chapter II Tax remedies -- I. Remedies of the government -- II. Statute of limitations -- III. Taxpayer`s remedies -- Chapter III The new court of tax appeals; Includes appendices
English
971234259X [hardbound]
Taxation--Law and legislation--Philippines
Tax administration and procedure--Philippines