MARC details
| 000 -LEADER |
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| fixed length control field |
02458nam a22002417a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
USANT |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20250827112819.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
250827b |||||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9786210424416 |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
USANT |
| Language of cataloging |
eng |
| Transcribing agency |
USANT |
| Description conventions |
rda |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
336.229 |
| Item number |
D37f |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
De Leon, Hector S. |
| Relator term |
author. |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
The Fundamentals of Taxation/ |
| Statement of responsibility, etc. |
Hector S. De Leon |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Quezon City, Philippines |
| Name of publisher, distributor, etc. |
Rex Bookstore |
| Date of publication, distribution, etc. |
2022 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xxii, 409 pages. |
| Dimensions |
22.9 cm |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Includes Subject Index |
| 500 ## - GENERAL NOTE |
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| General note |
Includes Case Index |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Preface -- General Principles -- National Taxation -- Tax Administration and Procedure |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
Taxes are truly the lifeblood of the nation as without funds, the government cannot fulfill its varied functions-nay, cannot continue to exist. It is, therefore, important that the people are made aware of their obligation to pay taxes willingly and promptly. The best tax laws can only be as good as our response to them. Surveys show that a very significant factor for our poor tax collections is the apparent unawareness of most taxpayers of existing tax laws, rules and regulations. With taxes increasing both in rate and variety, it becomes all the more pressing to wage an effective dissemination of information on taxation that will permeate all strata of our society not the least, the youth, for someday, they too will have to share the tax burden. In line with the program of the government to ingrain tax consciousness as a civic responsibility among our people, a need is created for books on the subject, admittedly complex and difficult, that are concise, simplified in presentation, and easily understandable to the student or layman. This work which is no won its eighteenth edition, is a modest attempt by the authors to help fill that need. It aims to provide the reader with knowledge of the essentials of taxation, both national and local, with particular emphasis on basic principles, tax enforcement, and taxpayer's remedies. The authors, however, also considered the desirability of having comprehensiveness in the treatment of the subject. As thus prepared, the candidates for the BAR and CPA examinations will find the book, by reason of its content and scope, useful for purposes of review. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Taxation- Philippines |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Hector M. De Leon Jr. |
| Relator term |
author. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Book |
| Edition |
18th edition |
| Classification part |
336.229 |
| Item part |
D37f |
| Call number prefix |
FIL |
| Call number suffix |
2022 |
| Suppress in OPAC |
No |
