SlideShare a Scribd company logo
1 of 20
CONCEPTS OF TAXATION Chapter 16 ECONOMICS: its concepts and principles By:  BKG Gabay RM Remotin, Jr. EAM Uy
Definition of Terms ,[object Object],[object Object],[object Object],[object Object],[object Object]
Concept of Taxation ,[object Object],[object Object]
Principles and Theories of Taxation ,[object Object],[object Object],[object Object]
Structures of a Tax System ,[object Object],[object Object],[object Object]
Significance of Taxation ,[object Object],[object Object],[object Object],[object Object],[object Object]
Characteristics of Tax ,[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object]
Basic Principles of a Sound Tax System ,[object Object],[object Object],[object Object],[object Object]
Classification of Taxes ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Distinction of Tax ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Entities Exempted from Taxation ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Situs of Taxation ,[object Object]
Double Taxation ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Forms of Escape from Taxation ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
T H E  E N D ,[object Object],[object Object],[object Object]

More Related Content

What's hot

General principles/Fundamentals of Taxation
General principles/Fundamentals of TaxationGeneral principles/Fundamentals of Taxation
General principles/Fundamentals of Taxation
Phil Taxation
 
Principlesoftaxation.final
Principlesoftaxation.finalPrinciplesoftaxation.final
Principlesoftaxation.final
Katrina Estrella
 

What's hot (20)

Fundamentals of taxation
Fundamentals of taxationFundamentals of taxation
Fundamentals of taxation
 
Blt 134 chapter 1
Blt 134 chapter 1Blt 134 chapter 1
Blt 134 chapter 1
 
General principles/Fundamentals of Taxation
General principles/Fundamentals of TaxationGeneral principles/Fundamentals of Taxation
General principles/Fundamentals of Taxation
 
Taxation lectures[1]
Taxation lectures[1]Taxation lectures[1]
Taxation lectures[1]
 
Taxation in the philippines
Taxation in the philippinesTaxation in the philippines
Taxation in the philippines
 
taxation
taxationtaxation
taxation
 
Government revenue(Public Fiscal Administration)
Government revenue(Public Fiscal Administration)Government revenue(Public Fiscal Administration)
Government revenue(Public Fiscal Administration)
 
Taxation
TaxationTaxation
Taxation
 
Taxation in the philippines
Taxation in the philippinesTaxation in the philippines
Taxation in the philippines
 
Taxation
TaxationTaxation
Taxation
 
Basic principle of sound tax system
Basic principle of sound tax systemBasic principle of sound tax system
Basic principle of sound tax system
 
General principles of taxation
General principles of taxationGeneral principles of taxation
General principles of taxation
 
Taxation
TaxationTaxation
Taxation
 
Income taxation
Income taxationIncome taxation
Income taxation
 
Principlesoftaxation.final
Principlesoftaxation.finalPrinciplesoftaxation.final
Principlesoftaxation.final
 
Tax law in the Philippines
Tax law in the PhilippinesTax law in the Philippines
Tax law in the Philippines
 
Double Taxation and Tax exemptions
Double Taxation and Tax exemptionsDouble Taxation and Tax exemptions
Double Taxation and Tax exemptions
 
Taxation by vivienne cemine
Taxation by vivienne cemineTaxation by vivienne cemine
Taxation by vivienne cemine
 
chapter 13 taxation in the Philippine setting
chapter 13 taxation in the Philippine settingchapter 13 taxation in the Philippine setting
chapter 13 taxation in the Philippine setting
 
The Role of Government in Economic Development
The Role of Government in Economic DevelopmentThe Role of Government in Economic Development
The Role of Government in Economic Development
 

Viewers also liked

Basic Economics With Taxation And Agrarian Reform boa
Basic Economics With Taxation And Agrarian Reform boaBasic Economics With Taxation And Agrarian Reform boa
Basic Economics With Taxation And Agrarian Reform boa
raileeanne
 
designing adaptive organizations
designing adaptive organizationsdesigning adaptive organizations
designing adaptive organizations
natashasafika
 

Viewers also liked (20)

Basic Economics With Taxation And Agrarian Reform boa
Basic Economics With Taxation And Agrarian Reform boaBasic Economics With Taxation And Agrarian Reform boa
Basic Economics With Taxation And Agrarian Reform boa
 
income tax
income taxincome tax
income tax
 
Income Tax Introduction
Income Tax IntroductionIncome Tax Introduction
Income Tax Introduction
 
Income tax-ppt-revised
Income tax-ppt-revisedIncome tax-ppt-revised
Income tax-ppt-revised
 
Tax ppt
Tax pptTax ppt
Tax ppt
 
Types of Taxes
Types of TaxesTypes of Taxes
Types of Taxes
 
Taxation 101 basic rules and principles in philippine taxation by jr lopez go...
Taxation 101 basic rules and principles in philippine taxation by jr lopez go...Taxation 101 basic rules and principles in philippine taxation by jr lopez go...
Taxation 101 basic rules and principles in philippine taxation by jr lopez go...
 
Agrarian Reform and Taxation - Capital
Agrarian Reform and Taxation -  CapitalAgrarian Reform and Taxation -  Capital
Agrarian Reform and Taxation - Capital
 
Betar lecture
Betar lectureBetar lecture
Betar lecture
 
Introduction to Income Tax
Introduction to Income TaxIntroduction to Income Tax
Introduction to Income Tax
 
Latest Updates And All Latest Issues Of Income Tax India
Latest Updates And All Latest Issues Of Income Tax IndiaLatest Updates And All Latest Issues Of Income Tax India
Latest Updates And All Latest Issues Of Income Tax India
 
Basics of income tax assessments and appeals
Basics of income tax assessments and appealsBasics of income tax assessments and appeals
Basics of income tax assessments and appeals
 
Income tax act 1961
Income tax act 1961Income tax act 1961
Income tax act 1961
 
Basic principles of income tax
Basic principles of income taxBasic principles of income tax
Basic principles of income tax
 
Income tax-ppt
Income tax-pptIncome tax-ppt
Income tax-ppt
 
Tax computation
Tax computationTax computation
Tax computation
 
Introduction to Environmental Science
Introduction to Environmental ScienceIntroduction to Environmental Science
Introduction to Environmental Science
 
Chapter 10 Designing Adaptive Organizations
Chapter 10 Designing Adaptive OrganizationsChapter 10 Designing Adaptive Organizations
Chapter 10 Designing Adaptive Organizations
 
designing adaptive organizations
designing adaptive organizationsdesigning adaptive organizations
designing adaptive organizations
 
Strategy Formulation and Implementation
Strategy Formulation and ImplementationStrategy Formulation and Implementation
Strategy Formulation and Implementation
 

Similar to Concepts of Taxation

Group13 a3 sec_a
Group13 a3 sec_aGroup13 a3 sec_a
Group13 a3 sec_a
mayankvns
 
Tax, taxation, forms of escape from taxation, computation, fiscal policy
Tax, taxation, forms of escape from taxation, computation, fiscal policyTax, taxation, forms of escape from taxation, computation, fiscal policy
Tax, taxation, forms of escape from taxation, computation, fiscal policy
Marvin Morales
 
PrietoDion Consulting Partners LLC _Comparing State Tax Amnesty to Voluntary ...
PrietoDion Consulting Partners LLC _Comparing State Tax Amnesty to Voluntary ...PrietoDion Consulting Partners LLC _Comparing State Tax Amnesty to Voluntary ...
PrietoDion Consulting Partners LLC _Comparing State Tax Amnesty to Voluntary ...
Sylvia F. Dion, MPA, CPA
 
Ch 14 presentation
Ch 14 presentationCh 14 presentation
Ch 14 presentation
krobinette
 

Similar to Concepts of Taxation (20)

Indirect taxation.ppt
Indirect taxation.pptIndirect taxation.ppt
Indirect taxation.ppt
 
Tax background.......1
Tax background.......1Tax background.......1
Tax background.......1
 
TAXATION CONCEPTS
TAXATION CONCEPTSTAXATION CONCEPTS
TAXATION CONCEPTS
 
Taxation
TaxationTaxation
Taxation
 
Group 2 Economics,
Group 2 Economics,Group 2 Economics,
Group 2 Economics,
 
Taxation in the Philippines
Taxation in the PhilippinesTaxation in the Philippines
Taxation in the Philippines
 
Group13 a3 sec_a
Group13 a3 sec_aGroup13 a3 sec_a
Group13 a3 sec_a
 
Direct Tax
Direct TaxDirect Tax
Direct Tax
 
AEC1_Taxation(TRAINLAW).pdf
AEC1_Taxation(TRAINLAW).pdfAEC1_Taxation(TRAINLAW).pdf
AEC1_Taxation(TRAINLAW).pdf
 
Taxation- Copy.ppt
Taxation- Copy.pptTaxation- Copy.ppt
Taxation- Copy.ppt
 
Tax
TaxTax
Tax
 
Tax, taxation, forms of escape from taxation, computation, fiscal policy
Tax, taxation, forms of escape from taxation, computation, fiscal policyTax, taxation, forms of escape from taxation, computation, fiscal policy
Tax, taxation, forms of escape from taxation, computation, fiscal policy
 
Filer and Non-filer defined
Filer and Non-filer definedFiler and Non-filer defined
Filer and Non-filer defined
 
ld2-pptslide
ld2-pptslideld2-pptslide
ld2-pptslide
 
Fiscal policy
Fiscal policyFiscal policy
Fiscal policy
 
Chapter 2.pptx
Chapter 2.pptxChapter 2.pptx
Chapter 2.pptx
 
PrietoDion Consulting Partners LLC _Comparing State Tax Amnesty to Voluntary ...
PrietoDion Consulting Partners LLC _Comparing State Tax Amnesty to Voluntary ...PrietoDion Consulting Partners LLC _Comparing State Tax Amnesty to Voluntary ...
PrietoDion Consulting Partners LLC _Comparing State Tax Amnesty to Voluntary ...
 
Ch 14 presentation
Ch 14 presentationCh 14 presentation
Ch 14 presentation
 
Tax material
Tax materialTax material
Tax material
 
Economics 11
Economics 11Economics 11
Economics 11
 

More from Gregar Donaven Valdehueza

More from Gregar Donaven Valdehueza (20)

Pastilan Magazine No. 4
Pastilan Magazine No. 4Pastilan Magazine No. 4
Pastilan Magazine No. 4
 
Pastilan Magazine No. 3
Pastilan Magazine No. 3Pastilan Magazine No. 3
Pastilan Magazine No. 3
 
Pastilan Magazine No. 2
Pastilan Magazine No. 2Pastilan Magazine No. 2
Pastilan Magazine No. 2
 
Pastilan Magazine No. 1
Pastilan Magazine No. 1Pastilan Magazine No. 1
Pastilan Magazine No. 1
 
Basic Guidelines for Successful Planning Process
Basic Guidelines for Successful Planning ProcessBasic Guidelines for Successful Planning Process
Basic Guidelines for Successful Planning Process
 
Inclusion & Mainstreaming Tips
Inclusion & Mainstreaming TipsInclusion & Mainstreaming Tips
Inclusion & Mainstreaming Tips
 
Unique Selling Proposition & Tagline
Unique Selling Proposition & TaglineUnique Selling Proposition & Tagline
Unique Selling Proposition & Tagline
 
Competitive Analysis and a Brief Guide to Competitor Analysis
Competitive Analysis and a Brief Guide to Competitor AnalysisCompetitive Analysis and a Brief Guide to Competitor Analysis
Competitive Analysis and a Brief Guide to Competitor Analysis
 
Market Pricing
Market PricingMarket Pricing
Market Pricing
 
Elements of Demand and Supply
Elements of Demand and SupplyElements of Demand and Supply
Elements of Demand and Supply
 
Market Analysis
Market AnalysisMarket Analysis
Market Analysis
 
"Marketing" - A Commonly Misunderstood Term
"Marketing" - A Commonly Misunderstood Term"Marketing" - A Commonly Misunderstood Term
"Marketing" - A Commonly Misunderstood Term
 
The Circular Flow of Economic Activity
The Circular Flow of Economic ActivityThe Circular Flow of Economic Activity
The Circular Flow of Economic Activity
 
What Is Economics?
What Is Economics?What Is Economics?
What Is Economics?
 
Managing The New Workplace
Managing The New WorkplaceManaging The New Workplace
Managing The New Workplace
 
Strategy Formulation and Implementation
Strategy Formulation and ImplementationStrategy Formulation and Implementation
Strategy Formulation and Implementation
 
The Foundations of Group Behavior
The Foundations of Group BehaviorThe Foundations of Group Behavior
The Foundations of Group Behavior
 
Fundamentals of Organizing
Fundamentals of OrganizingFundamentals of Organizing
Fundamentals of Organizing
 
Leadership In Organizations
Leadership In OrganizationsLeadership In Organizations
Leadership In Organizations
 
The Economic System
The Economic SystemThe Economic System
The Economic System
 

Recently uploaded

Activity 01 - Artificial Culture (1).pdf
Activity 01 - Artificial Culture (1).pdfActivity 01 - Artificial Culture (1).pdf
Activity 01 - Artificial Culture (1).pdf
ciinovamais
 
The basics of sentences session 3pptx.pptx
The basics of sentences session 3pptx.pptxThe basics of sentences session 3pptx.pptx
The basics of sentences session 3pptx.pptx
heathfieldcps1
 
Jual Obat Aborsi Hongkong ( Asli No.1 ) 085657271886 Obat Penggugur Kandungan...
Jual Obat Aborsi Hongkong ( Asli No.1 ) 085657271886 Obat Penggugur Kandungan...Jual Obat Aborsi Hongkong ( Asli No.1 ) 085657271886 Obat Penggugur Kandungan...
Jual Obat Aborsi Hongkong ( Asli No.1 ) 085657271886 Obat Penggugur Kandungan...
ZurliaSoop
 
Seal of Good Local Governance (SGLG) 2024Final.pptx
Seal of Good Local Governance (SGLG) 2024Final.pptxSeal of Good Local Governance (SGLG) 2024Final.pptx
Seal of Good Local Governance (SGLG) 2024Final.pptx
negromaestrong
 
Russian Escort Service in Delhi 11k Hotel Foreigner Russian Call Girls in Delhi
Russian Escort Service in Delhi 11k Hotel Foreigner Russian Call Girls in DelhiRussian Escort Service in Delhi 11k Hotel Foreigner Russian Call Girls in Delhi
Russian Escort Service in Delhi 11k Hotel Foreigner Russian Call Girls in Delhi
kauryashika82
 

Recently uploaded (20)

On National Teacher Day, meet the 2024-25 Kenan Fellows
On National Teacher Day, meet the 2024-25 Kenan FellowsOn National Teacher Day, meet the 2024-25 Kenan Fellows
On National Teacher Day, meet the 2024-25 Kenan Fellows
 
ComPTIA Overview | Comptia Security+ Book SY0-701
ComPTIA Overview | Comptia Security+ Book SY0-701ComPTIA Overview | Comptia Security+ Book SY0-701
ComPTIA Overview | Comptia Security+ Book SY0-701
 
microwave assisted reaction. General introduction
microwave assisted reaction. General introductionmicrowave assisted reaction. General introduction
microwave assisted reaction. General introduction
 
Key note speaker Neum_Admir Softic_ENG.pdf
Key note speaker Neum_Admir Softic_ENG.pdfKey note speaker Neum_Admir Softic_ENG.pdf
Key note speaker Neum_Admir Softic_ENG.pdf
 
Basic Civil Engineering first year Notes- Chapter 4 Building.pptx
Basic Civil Engineering first year Notes- Chapter 4 Building.pptxBasic Civil Engineering first year Notes- Chapter 4 Building.pptx
Basic Civil Engineering first year Notes- Chapter 4 Building.pptx
 
ICT role in 21st century education and it's challenges.
ICT role in 21st century education and it's challenges.ICT role in 21st century education and it's challenges.
ICT role in 21st century education and it's challenges.
 
UGC NET Paper 1 Mathematical Reasoning & Aptitude.pdf
UGC NET Paper 1 Mathematical Reasoning & Aptitude.pdfUGC NET Paper 1 Mathematical Reasoning & Aptitude.pdf
UGC NET Paper 1 Mathematical Reasoning & Aptitude.pdf
 
Activity 01 - Artificial Culture (1).pdf
Activity 01 - Artificial Culture (1).pdfActivity 01 - Artificial Culture (1).pdf
Activity 01 - Artificial Culture (1).pdf
 
SKILL OF INTRODUCING THE LESSON MICRO SKILLS.pptx
SKILL OF INTRODUCING THE LESSON MICRO SKILLS.pptxSKILL OF INTRODUCING THE LESSON MICRO SKILLS.pptx
SKILL OF INTRODUCING THE LESSON MICRO SKILLS.pptx
 
Third Battle of Panipat detailed notes.pptx
Third Battle of Panipat detailed notes.pptxThird Battle of Panipat detailed notes.pptx
Third Battle of Panipat detailed notes.pptx
 
psychiatric nursing HISTORY COLLECTION .docx
psychiatric  nursing HISTORY  COLLECTION  .docxpsychiatric  nursing HISTORY  COLLECTION  .docx
psychiatric nursing HISTORY COLLECTION .docx
 
The basics of sentences session 3pptx.pptx
The basics of sentences session 3pptx.pptxThe basics of sentences session 3pptx.pptx
The basics of sentences session 3pptx.pptx
 
Kodo Millet PPT made by Ghanshyam bairwa college of Agriculture kumher bhara...
Kodo Millet  PPT made by Ghanshyam bairwa college of Agriculture kumher bhara...Kodo Millet  PPT made by Ghanshyam bairwa college of Agriculture kumher bhara...
Kodo Millet PPT made by Ghanshyam bairwa college of Agriculture kumher bhara...
 
Explore beautiful and ugly buildings. Mathematics helps us create beautiful d...
Explore beautiful and ugly buildings. Mathematics helps us create beautiful d...Explore beautiful and ugly buildings. Mathematics helps us create beautiful d...
Explore beautiful and ugly buildings. Mathematics helps us create beautiful d...
 
Python Notes for mca i year students osmania university.docx
Python Notes for mca i year students osmania university.docxPython Notes for mca i year students osmania university.docx
Python Notes for mca i year students osmania university.docx
 
Food safety_Challenges food safety laboratories_.pdf
Food safety_Challenges food safety laboratories_.pdfFood safety_Challenges food safety laboratories_.pdf
Food safety_Challenges food safety laboratories_.pdf
 
Jual Obat Aborsi Hongkong ( Asli No.1 ) 085657271886 Obat Penggugur Kandungan...
Jual Obat Aborsi Hongkong ( Asli No.1 ) 085657271886 Obat Penggugur Kandungan...Jual Obat Aborsi Hongkong ( Asli No.1 ) 085657271886 Obat Penggugur Kandungan...
Jual Obat Aborsi Hongkong ( Asli No.1 ) 085657271886 Obat Penggugur Kandungan...
 
Seal of Good Local Governance (SGLG) 2024Final.pptx
Seal of Good Local Governance (SGLG) 2024Final.pptxSeal of Good Local Governance (SGLG) 2024Final.pptx
Seal of Good Local Governance (SGLG) 2024Final.pptx
 
Unit-V; Pricing (Pharma Marketing Management).pptx
Unit-V; Pricing (Pharma Marketing Management).pptxUnit-V; Pricing (Pharma Marketing Management).pptx
Unit-V; Pricing (Pharma Marketing Management).pptx
 
Russian Escort Service in Delhi 11k Hotel Foreigner Russian Call Girls in Delhi
Russian Escort Service in Delhi 11k Hotel Foreigner Russian Call Girls in DelhiRussian Escort Service in Delhi 11k Hotel Foreigner Russian Call Girls in Delhi
Russian Escort Service in Delhi 11k Hotel Foreigner Russian Call Girls in Delhi
 

Concepts of Taxation

  • 1. CONCEPTS OF TAXATION Chapter 16 ECONOMICS: its concepts and principles By: BKG Gabay RM Remotin, Jr. EAM Uy
  • 2.
  • 3.
  • 4.
  • 5.
  • 6.
  • 7.
  • 8.
  • 9.
  • 10.
  • 11.
  • 12.
  • 13.
  • 14.
  • 15.
  • 16.
  • 17.
  • 18.
  • 19.
  • 20.