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General Principles of Taxation

This document outlines the general principles of taxation in the Philippine tax system. It discusses the three branches of government and inherent powers of the state, including similarities and differences between the powers. The document also examines concepts of taxation power and principles of sound taxation, as well as theories of taxation and limitations on the taxation power. The overall objectives are to provide an overview of the Philippine tax system and explain various theories and principles governing taxation.

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Katrine Olga Ramones-Castillo
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91 views17 pages

General Principles of Taxation

This document outlines the general principles of taxation in the Philippine tax system. It discusses the three branches of government and inherent powers of the state, including similarities and differences between the powers. The document also examines concepts of taxation power and principles of sound taxation, as well as theories of taxation and limitations on the taxation power. The overall objectives are to provide an overview of the Philippine tax system and explain various theories and principles governing taxation.

Uploaded by

Katrine Olga Ramones-Castillo
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PPTX, PDF, TXT or read online on Scribd
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GENERAL

PRINCIPLES
OF TAXATION
SOCSCI 113/223B
OBJECTIVES:
At the end of the lesson, you will be able to”
 Visualize the overview of the Philippine tax system;
 Explain various principles and theories governing the Philippine tax
system;
 Evaluate the similarities and differences of the three inherent powers of
the State;
 Summarize different taxes and tax suits, and escapes from taxation; and
 Criticize the moral. Legal and ethical consequences of non-payment of
tax.
THREE BRANCH OF
GOVERNMENT
INHERENT POWER OF THE
STATE
SIMILARITIES OF THESE
POWERS
DIFFERENCES OF THESE
POWERS
TAXATION POWER
CONCEPT OF TAXATION
CONCEPT OF TAXATION
POWER
CONCEPT OF TAXATION
POWER
PRINCIPLES OR CANONS OF
A SOUND TAXATION
THEORIES OF TAXATION
LIMITATIONS OF THE
TAXATION POWER
LIMITATIONS OF THE
TAXATION POWER
LIMITATIONS OF THE
TAXATION POWER
LIMITATIONS OF THE
TAXATION POWER
LIMITATIONS OF THE
TAXATION POWER

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