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Understanding Taxation in the Philippines by Kisha Alyana Colindres is a document available to read on EtoBox.
What is Understanding Taxation in the Philippines about?
The document discusses taxation and its inherent power as exercised by the legislature. Taxation is used to raise revenues to fund government objectives and services. It has regulatory purposes through taxes on items like alcohol and tobacco. Taxes are proportionate contributions paid in money levied by the state on persons and property for public purposes. The legislature has discretion in determining what is taxed, tax rates and collection methods. Sound tax systems aim for fiscal adequacy, equality based
- Author
- Kisha Alyana Colindres
- Language
- EN