The fundamentals of taxation /
Hector S. De Leon
- Twelfth edition.
- Manila : REX Book Store, c1993.
- xxvi, 343 pages ; 24 cm.
Chapter I : General principles -- Chapter II : national taxation -- Chapter III : Tax administration and procedure (in National taxation) -- Chapter IV : Local taxation.
Taxes are truly the lifeblood of the nation as without funds, the government cannot fulfill its varied functions - cannot continue to exist. It is, therefore, important that the people are made aware of their obligation to pay taxes willingly and promptly.