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This document outlines the course for Tax 1 and covers general principles of taxation including the definition and concepts of taxation, the nature and purposes of taxation, principles of a sound tax system, and the scope and limitations of taxation power. It also discusses doctrines in taxation such as prospectivity of tax laws, imprescriptibility, double taxation, and exemption from taxation. The document provides an overview of key taxation concepts and principles through discussion of relevant case laws

Author

patotiwotie

Language

EN