Dimaampao, Japar B.
Tax principles and remedies / Japar B. Dimaampao - Fourth edition - Manila, Philippines : Rex Book Store, c2011 - xiii, 447 pages ; illustrations ;
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. Purpose 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. Concept of double taxation -- XII. Tax evasion and tax avoidance -- XIII. Doctrine of imprescriptibility -- XIV. Nature and prospectivity of tax laws -- XV. Taxpayer's suit, requisites -- 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
9789712358968 [paperback]
2011308220
Tax administration and procedure--Philippines.
Taxing power--Philippines.
Tax protests and appeals--Philippines.
Tax courts--Philippines.
Tax principles and remedies / Japar B. Dimaampao - Fourth edition - Manila, Philippines : Rex Book Store, c2011 - xiii, 447 pages ; illustrations ;
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. Purpose 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. Concept of double taxation -- XII. Tax evasion and tax avoidance -- XIII. Doctrine of imprescriptibility -- XIV. Nature and prospectivity of tax laws -- XV. Taxpayer's suit, requisites -- 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
9789712358968 [paperback]
2011308220
Tax administration and procedure--Philippines.
Taxing power--Philippines.
Tax protests and appeals--Philippines.
Tax courts--Philippines.