Description
Basic Taxation Law aims to serve as a handbook for law students and laymen alike who are just starting to navigate the labyrinth of taxation—a course that ordinary mortals might find too complex and incomprehensible—by simplifying the intricate concepts, rules, principles, and procedures without compromising comprehensiveness and detail. It covers the general principles income taxation and the different types of income tax, transfer taxes, value-added tax, local taxation, and tax remedies. It also discusses the constitutional aspects of taxation, as well as the legal doctrines governing these key taxes.