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  • Doctrine

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    Paul Bandola
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    Double taxation occurs when the same taxpayer is taxed twice by the same jurisdiction for the same taxation. There are two types of double taxation: direct double taxation, which contains all primary and secondary elements; and indirect double taxation, which is missing at least one secondary element. The impact of a tax refers to who initially pays it, while the incidence is who ultimately bears the economic burden. There are legal and illegal ways to escape taxation through tax avoidance, tax evasion, or tax exemptions.

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    Double taxation occurs when the same taxpayer is taxed twice by the same jurisdiction for the same taxation. There are two types of double taxation: direct double taxation, which contains all primary and secondary elements; and indirect double taxation, which is missing at least one secondary element. The impact of a tax refers to who initially pays it, while the incidence is who ultimately bears the economic burden. There are legal and illegal ways to escape taxation through tax avoidance, tax evasion, or tax exemptions.

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    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
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    10 views5 pages

    Doctrine

    Uploaded by

    Paul Bandola
    Double taxation occurs when the same taxpayer is taxed twice by the same jurisdiction for the same taxation. There are two types of double taxation: direct double taxation, which contains all primary and secondary elements; and indirect double taxation, which is missing at least one secondary element. The impact of a tax refers to who initially pays it, while the incidence is who ultimately bears the economic burden. There are legal and illegal ways to escape taxation through tax avoidance, tax evasion, or tax exemptions.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 5

    Double Taxation

    • occurs when the same Direct Double Taxation


    taxpayer is taxed twice by - All elements are present
    the same jurisdiction for
    the same taxation
    Indirect Double Taxation
    - At least one secondary
    - Primary Element element is missing
    - Secondary Element

    1
    Impact and Incidence of
    Taxation
    Impact – initial burden
    - whom the tax is collected
    Incidence – final burden
    - who eventually pays it

    2
    Escape on Tax

    Tax Avoidance – legal way to escape tax

    Tax Evasion – illegal way to escape tax

    Tax Exemption – freedom from being subject to tax

    3
    • Non-compensation or set-off

    • Non-assignment of taxes

    • Tax amnesty

    • Tax Condonation

    4
    • Non-judicial interference

    • Equitable recoupment

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