Professional Documents
Culture Documents
Taxation and Revenue Administration
Taxation and Revenue Administration
ADMINISTRATION
•History of Taxation
•Definition of Taxation
•Purpose and Importance
•Essential Characteristics
•Theory and Basis of Taxation
•Nature of power of taxation
•Aspect of Taxation
•Effects of Taxation
•Basic Principles of Taxation
•The Philippines Taxation System
•Kinds of Taxes
History
• During the reign of Egyptian Pharaohs
• Scribes as tax collectors
• In Greece
• A tax referred to as Eisphora was imposed
only in times of war
• In Athens
• A monthly tax called Metoikon was collected
to foreigners
History
• Earliest taxes in Rome
• Taxes known as Portoria were customs duties on imports
and exports
• Augustus Caesar introduced the inheritance tax to
provide retirement funds for the military. The tax was five
percent on all inheritances except gifts to children and
spouses
• In England
• Taxes were first used as an emergency measure
• Taxes on income or capital were a recent development
as a result of increasing government intervention in the
economy
History
• Philippines
Ancient Filipinos practice paying taxes for the
protection from their “datu”.
Definition of Taxation
Taxation is the act of laying a tax.
The process or means by which the
sovereign, through its law making
body raises revenue to defray the
necessary expenses of government.
Purpose and Importance
• The purpose of taxation on the
part of government is to provide
funds which to promote the
general welfare and protection of
its citizens, and to enable it to
finance its various activities
Definition of taxes
It is an enforced proportional
contribution from persons and property
levied by the law making body of the
state by virtue of its sovereignty for the
support of the government and all
public needs.
Essential Characteristics of Tax