000			02458nam a22002417a 4500
003			USANT
005			20250827112819.0
008			250827b |||||||| |||| 00| 0 eng d
020			_a9786210424416
040			_aUSANT _beng _cUSANT _erda
082			_a336.229 _bD37f
100			_aDe Leon, Hector S. _eauthor.
245			_aThe Fundamentals of Taxation/ _cHector S. De Leon
260			_aQuezon City, Philippines _bRex Bookstore _c2022
300			_axxii, 409 pages. _c22.9 cm
500			_aIncludes Subject Index
500			_aIncludes Case Index
505			_aPreface -- General Principles -- National Taxation -- Tax Administration and Procedure
520			_a 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			_aTaxation- Philippines
700			_aHector M. De Leon Jr. _eauthor.
942			_2ddc _cBK _e18th edition _h336.229 _iD37f _kFIL _m2022 _n0
999			_c18405 _d18404