Taxation Law

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Taxation Law introduces college students and young professionals to the nature, sources, purposes, and situs of taxation. It also simplifies the procedure to be followed in the filing and payment of income tax as well as the various means which can be adopted to avoid or minimize the burden of taxation. The material uses the outcomes-based approach in education; thus, each chapter starts with a list of specific learning objectives and ends with guide questions to reinforce comprehension. Supreme Court cases and National Internal Revenue Code [NIRC] provisions are cited whenever applicable to enrich the discussions.