Principles Of Taxation

Mr. Clieford Perez, CPA, MBM

Classification of Taxes
Classification of Taxes
 As to SCOPE and Taxing Authority: (a) National
and (b) Local {exa.?}
 As to SUBJECT MATTER or OBJECT:
(a) Poll; (b) Property; and (c) Excise [exa.?]
 As to who bears the burden:
(a) Direct and (b) Indirect [exa.?]

Tabag and Garcia 3

Classification of Taxes
 As to determination of Amount:
(a) Specific and (b) Ad Valorem [exa.?]
 As to purpose: (a) Fiscal Purpose and (b)
Sumptuary purpose {exa.?}
 As to Graduation or Rate:
(a) Proportional; (b) Progressive; and (c)
Regressive [exa.?]
Tabag and Garcia
4
Simple Exercises
Essay
*TBA

6
8th Topic is partially completed.
Thank you!