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  • Aspects of Taxation

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    Juvie An
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    The document discusses the basic principles of a sound tax system. It outlines that there are two aspects of taxation - the legislative body levies the tax, while collection of the tax is an administrative function. In the Philippines, Congress levies taxes while collection is an administrative duty.

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    The document discusses the basic principles of a sound tax system. It outlines that there are two aspects of taxation - the legislative body levies the tax, while collection of the tax is an administrative function. In the Philippines, Congress levies taxes while collection is an administrative duty.

    Droits d'auteur :

    Attribution Non-Commercial (BY-NC)
    Téléchargez comme DOC, PDF, TXT ou lisez en ligne sur Scribd
    Signaler comme contenu inapproprié
    26K vues1 page

    Aspects of Taxation

    Transféré par

    Juvie An
    The document discusses the basic principles of a sound tax system. It outlines that there are two aspects of taxation - the legislative body levies the tax, while collection of the tax is an administrative function. In the Philippines, Congress levies taxes while collection is an administrative duty.

    Droits d'auteur :

    Attribution Non-Commercial (BY-NC)
    Téléchargez comme DOC, PDF, TXT ou lisez en ligne sur Scribd
    Signaler comme contenu inapproprié
    sur 1

    Aspects of Taxation/ Basic Principles of a Sound Tax System

    ASPECTS OF TAXATION
    1. Levying of the tax- The imposition of tax requires legislative intervention. In the Philippines, it is Congress that levies the tax; 2. Collection of the tax levied. This is essentially an administrative function.

    The two processes together constitute the taxation system.

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