BRANCHES OF GOVERNMENT

TAXATION
INHERENT POWERS OF STATE
ELEMENTS / CHARACTERISTICS OF TAX

NATURE / THEORY AND BASIS | SCOPE OF TAXATION (CUPS)

PURPOSE OF TAXATION

ASPECTS OF TAXATION

PRINCIPLES OF SOUND TAX SYSTEM

NATURE OF STATE’S POWER TO TAX
EXCEPTIONS TO NON-DELEGATION
CLASSIFICATION OF TAXES
SUBJECT MATTER, SCOPE, PURPOSE
BURDEN, AMOUNT, GRADUATION, PROGRESSION
DOUBLE TAXATION

SITUS
FORMS OF TAX ESCAPE

INHERENT LIMITATIONS
CONSTITUTIONAL LIMITATIONS
CUSTOM DUTIES, LICENSE FEES, SPECIAL ASSESSMENT, TOLL, DEBT, PENALTY
TAX AMNESTY, TAX CONDONATION
CONSTRUCTION OF TAX LAWS
GOVERNMENT REMEDY
TAXPAYER REMEDY
BIR OFFICIALS
BIR FUNCTIONS | PENALTY