TY  - BOOK
AU  - Dimaampao,Japar B.
TI  - Tax principles and remedies
SN  - 9789712358968 [paperback]
PY  - 2011///
CY  - Manila, Philippines
PB  - Rex Book Store
KW  - Tax administration and procedure
KW  - Philippines
KW  - Taxing power
KW  - Tax protests and appeals
KW  - Tax courts
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. 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
ER  -