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What is Philippine Taxation Principles Explained about?

The document discusses taxation, including its purposes, scope, and limitations. It defines taxation as the process by which a sovereign raises funds through its lawmaking body to finance government activities and promote general welfare. The power of taxation is subject to constitutional and inherent restrictions. While broad, it is not unlimited and must comply with principles of due process, equal protection, and other limitations. Several cases are presented examining issues like retroactive taxation, t

Author

Ayen Arobinto

Language

EN