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This document provides an overview of taxation and revenue administration. It discusses the history of taxation, defines key terms, and outlines the purpose, essential characteristics, theory, nature, aspects, effects, and basic principles of taxation. It also describes the Philippines taxation system, including the kinds of taxes and responsibilities of the Bureau of Internal Revenue. Tax reforms in the Philippines aimed to lower rates, remove loopholes, and simplify the system.

Author
RAIZA GRACE OAMIL
Language
EN

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