TY  - BOOK
AU  - Dimaampao,Japar B.
TI  - Tax principles and remedies
SN  - 971234259X [hardbound]
PY  - 2005///
CY  - Manila
PB  - Rex Book Store
KW  - Taxation
KW  - Law and legislation
KW  - Philippines
KW  - Tax administration and procedure
N1  - 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
ER  -