About this document
Local Taxation in the Philippines by Lea Real is a document available to read on EtoBox.
The document outlines the framework of local taxation in the Philippines, detailing the types of local taxes, the authority of local government units (LGUs) to impose taxes, and the limitations on their taxing powers. It emphasizes the principles of equitable taxation and the requirement for local ordinances to impose taxes, as well as specific tax types such as local business tax and real property tax. Additionally, it discusses notable court rulings that clarify the taxing authority of LGUs and the applic
- Author
- Lea Real
- Language
- EN