TY  - BOOK
AU  - Aban, Benjamin
TI  - Law of basic taxation in the Philippines
SN  - 9710861875
AV  - HF 4596 .A11 2001 
PY  - 2001///
CY  - Manila
PB  - National Book Store
KW  - TAXATION -- PHILIPPINES
N1  - I General principles -- II Limitations on the taxing power -- III Double taxation and tax exemptions -- IV Tax laws and regulations -- V Tax administration and enforcement -- VI Tax remedies - remedies of the government -- VII Tax remedies - remedies of the government - statute of limitations -- VIII Taxpayer's remedies -- IX court of tax appeals -- X Local taxation -- XI Real property taxation -- XII Tariff and customs laws -- Cases -- Exercises
N2  - Taxation is the inherent power of the sovereign, exercised through the legislature, to impose burdens upon the subjects and objects within its jurisdiction, for the purpose of raising revenues to carry out the legitimate objects of the government. • It is also defined as the act of levying a tax, i.e. the process or means by which the sovereign, through its law-making body, raises income to defray the necessary expenses of government. It is a method of apportioning the cost of government among those who, in some measure, are privileged to enjoy its benefits and must therefore bear its burdens
ER  -