HOLY ANGEL UNIVERSITY LIBRARY

http://www.hau.edu.ph/university_library/

Library
Pathfinder
Business Taxation

DEFINITION

Business Taxation

 Business taxation is defined as an enforced contribution, exacted pursuant to legislative

authority in the exercise of the taxing power, and imposed and collected for the purpose of raising
revenue to be used for public or governmental purposes. (Murphy, Kevin E. (2001). Concepts
in federal taxation. 2001 ed. Australia: South-Western College Publishing.)

 Five major types of business taxes are: (1) corporate franchise tax, (2) employment (withholding)
tax, (3) excise tax, (4) gross-receipts tax, and (5) value added tax (VAT). Some types of firms
(such as insurance, mining, and petroleum extraction companies) pay additional taxes peculiar to
their industries. While firms too pay income, property, and sales taxes, such taxes are not specific
to businesses.(http://www.businessdictionary.com/definition/business-tax.html)

BOOKS

Circulation Section
3rd Floor

Alworth, Julian S., ed. (2012) Taxation and the financial crisis. GSL/Cir 339.525 T235

Cruz, Ana (2009) Fundamentals of taxation 2009. Cir 657.46 F981

Filipiniana Section
2nd Floor

(2013) Income taxation : a simplified presentation of the tax laws, concepts and principles. Fil
336.2409599In374
th
Aduana, Nick L. (2012) Simplified and procedural handbook on income taxation. 12 ed, Fil
343.599024 Ad244 2012

Aduana, Nick L. (2010) Simplified and procedural handbook on transfer and business taxation. 2nd
ed. Fil 343.599053 Ad244 2010

Aduana, Nick L. (2011) CPA reviewer in taxation. Fil 336.2 Ad244

th
Ampongan, Omar Erasmo G. (2014) Income taxation (With tax principles & remedies). 13 ed.
Fil 336.2409599 Am526 2014
Ampongan, Omar Erasmo G. (2011) CPA reviewer in taxation. 7th ed. Fil 336.2 Am526
th
Ballada, Win (2014) Income taxation made easy. 14 ed. Cir 336.24 B188 2014
th
Ballada, Win (2011) Income taxation made easy. 12 ed. Cir 336.24 B188 2011
th
Ballada, Win (2010) Income taxation made easy. 11 ed. Cir 336.24 B188 2010

Conti, Indalicio P. (2009) Fundamentals of Philippine income taxation. Fil 343.599052 C762
th
De Leon, Hector S. (2012) The Fundamentals of taxation. 16 ed. Fil 343.0402609599 D278 2012

De leon, Hector S. (2009). The law of transfer and business taxation with illustrations, problems
and solutions. 2009 ed. Fil 336.20709599 D346 2009
nd
Dimaampao, Japar B. (2005) Basic approach to income taxation. 2 ed. 343.052 D582 2005
th
Domondon, Abelardo T. (2013) Taxation. 10 ed. Fil 336.2 D673 2012

Manapat, Carlos L. (2014) Economics, taxation and agrarian reform. Rev ed. Fil 330 M266 2014

Reyes, Virgilo D. (2005). Philippine transfer and business taxes : principles, law and problems :
a new approach. Nov. 2005 ed. Fil 346.0436 R457

Reyes, Virgilo D. (2005). Philippine transfer and business taxes : principles, law and problems :
a new approach. Nov. 2005 ed. Fil 346.0436 R45

Valencia, Edwin G. (2013). Transfer and business taxation : principles and laws with accounting
th
applications. 2013-2014 6 ed. Fil 343.599053 V152 2013

Valencia, Edwin G. (2009). Transfer and business taxation : principles and laws with accounting
th
applications. 5 ed. Fil 343.59904 V152 2009

Valencia, Edwin G. (2007). Transfer and business taxation : principles and laws with accounting
th
applications. 4 ed. Cir 343.59904 V152 2007

Valencia, Edwin G. (2006). Transfer and business taxation : principles and laws with accounting
rd
applications. 3 ed. Fil 343.59904 V152

ELECTRONIC JOURNALS

Accessible thru HAU Library Webpage

ProQuest Central

 Accounting & Taxation

 Construction Accounting & Taxation
 Corporate Taxation
 Corporate Taxation
 Journal of International Taxation
 Journal of State Taxation
 Journal of Taxation
 The Journal of the American Taxation Association
  National Tax Association - Tax Institute of America. Proceedings of the Annual Conference
on Taxation
 NewsQuarterly. ABA Section of Taxation
 OECD Taxation Working Papers
 Real Estate Taxation
 The Tax Lawyer

INTERNET RESOURCES

Multimedia/CD-Rom Station and Internet Workstation

nd rd
2 and 3 Floor

Business – Taxation from CSULB.edu.

Retrieved on March 2, 2015 from http://www.csulb.edu/library/subj/business/taxation.html

This site grants different related and authoritative links of taxation websites.

Business Taxation from FindLaw.com.

Retrieved on March 2, 2015 from http://smallbusiness.findlaw.com/small-business-taxes/

This site provides a business taxation section which has helpful articles, answers to frequently
asked questions, and resources on business income taxation, tax deductions for your business,
avoiding a tax audit, and more.

Tax, Accounting and Payroll Sites Directory from Taxsites.com.

Retrieved on March 2, 2015 from http://www.taxsites.com/topics.html

This site presents various essential topics pertaining to tax such as tax accounting, tax planning,
different forms of taxes, etc.

Tax Information for Businesses from Int’l Revenue Service, United Stated Dept. of Treasury.
Retrieved on March 2, 2015 from http://www.irs.gov/businesses/index.html

This site provides comprehensive and vital sets of information about business taxes and other
relevant forms of taxes in the United States of America.

Compiled by:

Reference and Information Section

nd
2 Floor, University Libra0072y
Tel. Nos. 888-8691 loc. 1458

March 2, 2015